Convention between the Kingdom of the Netherlands and the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income:Article 15 Directors' Fees

Convention between the Kingdom of the Netherlands and the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Article 15 Directors' Fees

Geldend

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

1.

Directors' fees and other remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.

2.

Where a company is a resident of the Netherlands, the term ‘members of the board of directors’ includes both a ‘bestuurder’ and a ‘commissaris’. The terms ‘bestuurder’ and ‘commissaris’ mean respectively persons who are charged with the general management of the company and persons who are charged with the supervision thereof.

Deze functie is alleen te gebruiken als je bent ingelogd.