BWBV0001259
Geldig vanaf 02-11-1996
Artikel IX
Verdrag tussen het Koninkrijk der Nederlanden en Oekraïne tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen en het voorkomen van het ontduiken en ontwijken van belasting
1. It is understood that the term “member of the board of directors” means:
a) in the case of the Netherlands a “bestuurder” or a “commissaris”;
b) in the case of Ukraine a member of any organ which activities or responsibilities are similar to the activities or responsibilities of a board of directors.
2. It is further understood that “bestuurder or commissaris” of a Netherlands company means persons, who are nominated as such by the general meeting of shareholders or by any other competent body of such company and are charged with the general management of the company and the supervision thereof, respectively.
a) in the case of the Netherlands a “bestuurder” or a “commissaris”;
b) in the case of Ukraine a member of any organ which activities or responsibilities are similar to the activities or responsibilities of a board of directors.
2. It is further understood that “bestuurder or commissaris” of a Netherlands company means persons, who are nominated as such by the general meeting of shareholders or by any other competent body of such company and are charged with the general management of the company and the supervision thereof, respectively.
- Citeren als
- Art. IX
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001259
- Officiële bron
- wetten.overheid.nl