BWBV0004968
Geldig vanaf 01-12-2011
Artikel 15
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Panama tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Directors’ fee and other similar payments, derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State, may be taxed in that other State.
2. Where a company is a resident of the Netherlands, the term “member of the board of directors” includes both a managing director (“bestuurder”) and a supervisory director (“commissaris”). The terms managing and supervisory directors mean, respectively, persons who are charged with the general management of the company and persons 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 managing director (“bestuurder”) and a supervisory director (“commissaris”). The terms managing and supervisory directors mean, respectively, persons who are charged with the general management of the company and persons who are charged with the supervision thereof.
- Citeren als
- Art. 15
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004968
- Officiële bron
- wetten.overheid.nl