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Norway - Sint Maarten Tax Treaty (as amended by 2009 protocol) — Orbitax Tax Hub

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 similar payments derived by a resident of the Netherlands Antilles in his capacity as a member of the board of directors or of a similar organ of a company which is a resident of Norway may be taxed in Norway.

(2) Directors' fees and similar payments derived by a resident of Norway in his capacity as a "bestuurder" or a "commissaris" of a company which is a resident of the Netherlands Antilles may be taxed in the Netherlands Antilles.