BWBV0004163
Geldig vanaf 28-12-2011
Artikel XIV
Verdrag tussen het Koninkrijk der Nederlanden en het Sultanaat Oman tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
It is understood that:
a) 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 persons who are charged with the general management of the company and persons who are charged with the supervision thereof;
b) where a company is a resident of Oman, the term ‘board of directors’ also includes a similar body performing similar functions in a company.
a) 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 persons who are charged with the general management of the company and persons who are charged with the supervision thereof;
b) where a company is a resident of Oman, the term ‘board of directors’ also includes a similar body performing similar functions in a company.
- Citeren als
- Art. XIV
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004163
- Officiële bron
- wetten.overheid.nl