Artikel 17 Overeenkomst tussen het Koninkrijk der Nederlanden en Malta tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

Article 17 Directors' fees 1 Directors' fees and similar payments derived by a resident of the Netherlands in his capacity as a member of the board of directors of a company which is a resident of Malta may be taxed in Malta. 2 Remuneration and other payments derived by a resident of Malta 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.