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Article 16 Verdrag tussen het Koninkrijk der Nederlanden en Barbados tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

TAXATION OF INCOME

1 Directors’ fees or other remuneration derived by a resident of a Contracting State 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 Contracting State may be taxed in that other State.

2 A ‘‘bestuurder’’ or ‘‘commissaris’’ of a Netherlands company means a person who is nominated as such by the general meeting of shareholders or by any other competent body of such company and is charged with the general management of the company and the supervision thereof, respectively.

3 Where the remuneration mentioned in paragraph 1 is derived by persons, who exercise activities in real and regular functions in a permanent establishment situated in the first-mentioned Contracting State mentioned in paragraph 1, and the remuneration is borne as such by that permanent establishment, then, notwithstanding the provisions of paragraph 1 of this Article, such remuneration may be taxed in the State in which the permanent establishment is situated.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en Barbados tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
Soort
Verdrag
Geldend vanaf
13-11-2011
BWB-id
BWBV0002019
Versie
2011-11-13_0

In de hele regeling · Officiële tekst op wetten.overheid.nl