Einde inhoudsopgave
Convention between the Government of the Kingdom of the Netherlands and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains
Article 15 Directors' fees
Geldend
Geldend vanaf 25-12-2010
- Bronpublicatie:
26-09-2008, Trb. 2008, 201 (uitgifte: 31-10-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
25-12-2010
- Bronpublicatie inwerkingtreding:
27-01-2011, Trb. 2011, 7 (uitgifte: 27-01-2011, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
Directors' fees or other remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors, a ‘bestuurder’ or a ‘commissaris’ of a company which is a resident of the other State may be taxed in that other State to the extent that such remuneration is attributable to services rendered in that other State.