Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 16
Tantimes, Remuneration of High-Level Management Staff
(1) The Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as member of the Board, monitoring or a similar organ of a company which is a resident of other Contracting State may be taxed in that other State.
(2) The Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his quality of manager occupying a senior management position in a company which is a resident of the other Contracting State may be taxed in that other State.