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Article 16 Overeenkomst tussen het Koninkrijk der Nederlanden en het Koninkrijk Noorwegen 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 similar remuneration derived by a resident of the Netherlands in his capacity as a member of the board of directors or of a similar organ of a company which is a resident of Norway may be taxed in Norway.

2 Directors’ fees or other remuneration derived by a resident of Norway in his capacity as a “bestuurder” or a “commissaris” of a company which is a resident of the Netherlands may be taxed in the Netherlands.

3 Where the remuneration mentioned in paragraphs 1 or 2 is derived by a person who exercises activities of a regular and substantial character in a permanent establishment situated in the State other than the State of which the company is a resident and the remuneration is deductible in determining the taxable profits of that permanent establishment, then, notwithstanding the provisions of paragraphs 1 or 2 of this Article, the remuneration, to the extent to which it is so deductible, shall be taxable only in the State in which the permanent establishment is situated.

Regeling
Overeenkomst tussen het Koninkrijk der Nederlanden en het Koninkrijk Noorwegen 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
30-11-2013
BWB-id
BWBV0002712
Versie
2013-11-30_0

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