Andy Cools, Arcalius, Opglabbeek, Belgium: Directors fees in an ...

Article 16 OECD
B. What kind of directors?
Ratione personae: related to the specific double tax conventions!
What is a “member of the board of directors”? The MC failed to define
the term. = domestic law. In origin only supervisory functions.
A lot of deviatons of the OECD Model tax treaty. F.e. similar organ as
the board of directors, … = comparable organs. In some countries
organs or companies exists which are simular in function to the board
of directors. Contracting states are free to include in bilateral
conventions such organs of companies under a provision
corresponding to article 16.
Belgian – Dutch treaty: reference to article 32 Belgian Income Tax Code
= context (reference in the common interpretation of the convention).
Two kind of directors new treaty
Director : formal but also material (every independent manager of the
company with a technical, financial of commercial task).