Convention between the Kingdom of the Netherlands and the Republic of Poland for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance:artikel 16

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

Article 16 Directors' fees

Geldend

Documentgegevens:

Geldend vanaf 18-03-2003

Bronpublicatie:: 13-02-2002, Trb. 2002, 86 (uitgifte: 24-04-2002, kamerstukken/regelingnummer: -)
Inwerkingtreding: 18-03-2003
Bronpublicatie inwerkingtreding:: 21-03-2003, Trb. 2003, 39 (uitgifte: 21-03-2003, 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 of a company which is a resident of the other Contracting State may be taxed in that other State.