BWBV0004103
Geldig vanaf 17-04-1981
Artikel 17
Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek Korea tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Directors’ fees and similar payments derived by a resident of the Netherlands in his capacity as a member of the board of directors of a company which is a resident of Korea may be taxed in Korea.
2. Remuneration and other payments derived by a resident of Korea in his capacity as a “bestuurder” or a “commissaris” of a company which is a resident of the Netherlands may be taxed in the Netherlands.
2. Remuneration and other payments derived by a resident of Korea in his capacity as a “bestuurder” or a “commissaris” of a company which is a resident of the Netherlands may be taxed in the Netherlands.
- Citeren als
- Art. 17
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004103
- Officiële bron
- wetten.overheid.nl