BWBV0001547
Geldig vanaf 22-11-2002
Artikel XV
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Armenië tot het vermijden van dubbele 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 the Netherlands a “bestuurder” or a “commissaris”;
b) in the case of Armenia a member of any organ which activities or responsibilities are similar to the activities or responsibilities of a board of directors.
a) in the case of the Netherlands a “bestuurder” or a “commissaris”;
b) in the case of Armenia 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.
b) in the case of Armenia a member of any organ which activities or responsibilities are similar to the activities or responsibilities of a board of directors.
a) in the case of the Netherlands a “bestuurder” or a “commissaris”;
b) in the case of Armenia 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. XV
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001547
- Officiële bron
- wetten.overheid.nl