ARTICLE 17

U.S. Income Tax Treaty — Netherlands - Income Tax Treaty (1992) · 2026-10-03 edition · updated 2026-10-04 · United States

Directors' Fees

Directors' fees or other remuneration derived by a resident of one of the 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 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.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — U.S. Income Tax Treaty — Netherlands - Income Tax Treaty (1992)

U.S. Income Tax Treaty — Netherlands - Income Tax Treaty (1992)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.