BWBV0001578
Geldig vanaf 30-04-2022
Artikel VIII
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Polen tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen 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 Poland a member of a “zarzad”, “rada nadzorcza” and “komisja rewizyjna”.
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 Poland a member of a “zarzad”, “rada nadzorcza” and “komisja rewizyjna”.
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
- BWBV0001578
- Officiële bron
- wetten.overheid.nl