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
(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 that is a resident of the other Contracting State may be taxed in that other Contracting State.
(2) Payments, wages, and other kinds of remuneration received by a resident of a Contracting State in consideration for his service as a duly authorized representative of an enterprise that is resident in the other Contracting State may be taxed in that other Contracting State.