BWBV0007121
Artikel 16
Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Thailand tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
1. Directors’ fees and other 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 Thailand may be taxed in Thailand.
2. Directors’ fees and other remuneration derived by a resident of Thailand in his capacity as a member of the board of directors (“bestuurder”) or a member of a supervisory board (“commissaris”) of a company which is a resident of the Netherlands may be taxed in the Netherlands.
2. Directors’ fees and other remuneration derived by a resident of Thailand in his capacity as a member of the board of directors (“bestuurder”) or a member of a supervisory board (“commissaris”) of a company which is a resident of the Netherlands may be taxed in the Netherlands.
- Citeren als
- Art. 16
- Status
- Geldend recht
- Identificatie
- BWBV0007121
- Officiële bron
- wetten.overheid.nl