Artikel 15 Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Suriname tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen en het voorkomen van het ontduiken en ontwijken van belasting

Article 15 Directors’ fees 1 Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2 For the purposes of this Article, the term “member of the board of directors” includes both persons charged with the general management of the company (such as bestuurders) and persons charged with the supervision thereof (such as commissarissen ).