BWBV0001380
Geldig vanaf 21-04-1999
Artikel VIII
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Macedonische Regering tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
1. It is understood that the term “member of the board of directors” means:
a) in the case of a Netherlands company a “bestuurder” or a “commissaris”;
b) in the case of a Macedonian company 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 a Netherlands company a “bestuurder” or a “commissaris”;
b) in the case of a Macedonian company 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. VIII
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001380
- Officiële bron
- wetten.overheid.nl