Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Article 17 Directors' Fees
Geldend
Geldend vanaf 31-12-1993
- Bronpublicatie:
18-12-1992, Trb. 1993, 77 (uitgifte: 07-06-1993, kamerstukken/regelingnummer: -)
- Inwerkingtreding
31-12-1993
- Bronpublicatie inwerkingtreding:
31-12-1993, Trb. 1993, 202 (uitgifte: 01-01-1993, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
Directors' fees or other remuneration derived by a resident of one of the States in his capacity as a member of the board of directors, a ‘bestuurder’ or a ‘commissaris’ of a company which is a resident of the other State may be taxed in that other State. However such remuneration shall be taxable only in the first-mentioned State to the extent to which such remuneration is derived from services rendered in that State.