Artikel 16 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Nieuw-Zeeland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

Article 16 Directors' fees and other remuneration 1 Where a resident of the Netherlands is a “director” of a company which is a resident of New Zealand, and derives from that company fees and other remuneration in respect of his services to the company, such fees and other remuneration may be taxed in New Zealand. 2 Where a resident of New Zealand is a “bestuurder” or a “commissaris” of a company which is a resident of the Netherlands, and derives from that company fees and other remuneration in respect of his services to the company, such fees and other remuneration may be taxed in the Netherlands. 3 Where the remuneration mentioned in paragraph 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 paragraph 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.