Einde inhoudsopgave
United Nations Model Double Taxation Convention between Developed and Developing Countries 2021
Article 16 Directors' fees and remuneration of top-level managerial officials
Geldend
Geldend vanaf 01-09-2021
- Redactionele toelichting
De dag van de datum van afkondiging is gezet op 01.
- Bronpublicatie:
01-09-2021, Internet 2021, www.un.org (uitgifte: 01-09-2021, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-09-2021
- Bronpublicatie inwerkingtreding:
01-09-2021, Internet 2021, www.un.org (uitgifte: 01-09-2021, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
Directors' fees 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.
Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.