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
Directors' Fees
Directors' fees and other similar payments derived by a resident of the sovereign territory of a Contracting Party in his capacity as a member of the board of directors of a company which is a resident of the sovereign territory of the other Contracting Party may be taxed in the sovereign territory of that other Contracting Party.