BWBV0001502
Geldig vanaf 23-04-2002
Artikel 16
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Staat Koeweit tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
Directors' fees and other similar remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors or, in the case of the Netherlands a “bestuurder” or a “commissaris”, or other similar organ of a company which is a resident of the other Contracting State may be taxed in the first-mentioned Contracting State.
However, such fees or remuneration may be taxed in the Contracting State of which the aforementioned company is a resident, but the tax charged shall not exceed 25% (twenty-five per cent) of the gross amount of such fees or other remuneration.
However, such fees or remuneration may be taxed in the Contracting State of which the aforementioned company is a resident, but the tax charged shall not exceed 25% (twenty-five per cent) of the gross amount of such fees or other remuneration.
- Citeren als
- Art. 16
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001502
- Officiële bron
- wetten.overheid.nl