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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 17

Directors' Fees

Remuneration and similar payments derived by a resident of one of the States in his capacity as a bestuurder or commissaris of a company which is a resident of the other State may be taxed in that other State.