BWBV0003224
Geldig vanaf 01-02-2010
Artikel 6
Verdrag tussen het Koninkrijk der Nederlanden en Bermuda (zoals gemachtigd door de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland) tot het vermijden van dubbele belasting met betrekking tot natuurlijke personen
1. Directors' fees and other remuneration derived by a resident of a Contracting Party in his capacity as a member of the board of directors of a company which is a resident of the other Contracting Party may be taxed in that other Party.
2. Where a company is a resident of the Netherlands, the term “member of the board of directors” includes both a “bestuurder” and a “commissaris”. The terms “bestuurder” and “commissaris” mean respectively individuals who are charged with the general management of the company and individuals who are charged with the supervision thereof.
2. Where a company is a resident of the Netherlands, the term “member of the board of directors” includes both a “bestuurder” and a “commissaris”. The terms “bestuurder” and “commissaris” mean respectively individuals who are charged with the general management of the company and individuals who are charged with the supervision thereof.
- Citeren als
- Art. 6
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003224
- Officiële bron
- wetten.overheid.nl