BWBV0006537
Geldig vanaf 31-03-2018
Artikel 15
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Zambia 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 other remuneration derived by a resident of a Contracting State in that person’s 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. For the purpose of the provisions of paragraph 1, the term “member of the board of directors” includes any person who is charged with the general management of the company and any person who is charged with the supervision thereof.
2. For the purpose of the provisions of paragraph 1, the term “member of the board of directors” includes any person who is charged with the general management of the company and any person who is charged with the supervision thereof.
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- Art. 15
- Geldig vanaf
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- Geldend recht
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- BWBV0006537
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- wetten.overheid.nl