BWBV0001759
Geldig vanaf 15-11-2005
Artikel 16
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Albanie 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. Directors' fees or other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or of a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
2. Where the payment mentioned in paragraph 1 is derived by a person who exercises activities of a regular and substantial character in a permanent establishment situated in a State other than a State of which the company is a resident and the payment is deductible in determining the taxable profit of that permanent establishment then, notwithstanding the provision of paragraph 1 of this Article, to the extent to which is so deductible, shall be taxable only in the State in which the permanent establishment is situated.
2. Where the payment mentioned in paragraph 1 is derived by a person who exercises activities of a regular and substantial character in a permanent establishment situated in a State other than a State of which the company is a resident and the payment is deductible in determining the taxable profit of that permanent establishment then, notwithstanding the provision of paragraph 1 of this Article, to the extent to which is so deductible, shall be taxable only in the State in which the permanent establishment is situated.
- Citeren als
- Art. 16
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001759
- Officiële bron
- wetten.overheid.nl