Common use of DIRECTORS' FEES Clause in Contracts

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 which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 8 contracts

Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation, Income Tax Treaty

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DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State Party in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State Party may be taxed in that other StateParty. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 7 contracts

Samples: Inland Revenue (Double Taxation Relief With Respect to Taxes on Income and Capital and Prevention of Tax Evasion and Avoidance) Order, Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation

DIRECTORS' FEES. 1. Directors' fees Fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board management board, the supervisory board, or of directors a similar body of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 6 contracts

Samples: Double Taxation Agreement, Convention for the Avoidance of Double Taxation, Double Taxation Agreement

DIRECTORS' FEES. 1. Directors' fees and other similar payments compensation derived by a resident of a Contracting State in his capacity as a member of the board of directors or any similar organ of a company which that is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 6 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

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 or similar body of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 6 contracts

Samples: Agreement for the Avoidance of Double Taxation, Income Tax Treaty, Agreement for the Avoidance of Double Taxation

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 which is a resident of the other Contracting State may be taxed in that other State. 2. SalariesHowever, wages and any other similar remuneration derived by which a resident person to whom paragraph 1 applies derives from the company in respect of the discharge of day-to-day functions of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State or technical nature may be taxed in that other Stateaccordance with the provisions of Article 15.

Appears in 6 contracts

Samples: Avoidance of Double Taxation Agreement (Dta), Double Taxation Agreement, Avoidance of Double Taxation Agreement (Dta)

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 or the supervisory board of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 5 contracts

Samples: Convention for the Elimination of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 4 contracts

Samples: Convention for the Elimination of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and or other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors directors, a “bestuurder” or a “commissaris” of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 4 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

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 which is a resident of the other Contracting State may be taxed in that other State. 2. SalariesHowever, wages and other similar remuneration such fees shall be taxable only in the first-mentioned Contacting State to the extent such fees are derived by a resident in respect of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed services performed in that other State.

Appears in 4 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and or other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company or a “bestuurder” or a “commissaris” of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 3 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State for services performed outside that Contracting State in his capacity as a member of the board of directors or supervisory board (in Portugal, conselho fiscal) or of another similar organ of a company which that is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 3 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and or other similar payments remuneration derived by a resident of a Contracting State one of the States in his capacity as a member of the board of directors directors, a “bestuurder” or a “commissaris” of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 3 contracts

Samples: Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

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 or similar body of a company which that is a resident of the other Contracting State may be taxed in that other State except to the extent that they are remuneration for services rendered in the first-mentioned State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 3 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 3 contracts

Samples: Convention for the Avoidance of Double Taxation, Income and Capital Tax Agreement, Income Tax Convention

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 or of a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 3 contracts

Samples: Agreement for the Avoidance of Double Taxation, Income Tax Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income

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 which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar The remuneration which a person to whom paragraph 1 applies derived by a resident from the company in respect of the discharge of day-to-day functions of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State or technical nature may be taxed in that other Stateaccordance with the provisions of Article 15.

Appears in 3 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments compensation derived by a resident of a Contracting State for services rendered in the other Contracting State in his capacity as a member of the board of directors of a company which that is a resident of the other Contracting State may be taxed in that other Contracting State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 3 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State territory in his the capacity as a member of the board of directors or of the supervisory board or of any other similar organ of a company which is a resident of the other Contracting State territory may be taxed in that other Stateterritory. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' Director's fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or the supervisory board or a similar body of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Income and Capital Tax Convention

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 or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other Contracting State. 2. Salaries, wages and other similar The remuneration derived by which a resident person to whom paragraph 1 applies derives from the company in respect of the discharge of day-to-day functions of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State or technical nature may be taxed in that other Stateaccordance with the provisions of Article 15.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

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 or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State in his that person’s capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

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 Board of directors Directors or a similar organ of a company which is a resident of the other Contracting State may State, shall be taxed taxable only in that other State. 2. Salaries, wages and other similar remuneration derived by a resident The provisions of a Contracting State in his capacity as an official in a top-level managerial position paragraph 1 shall likewise apply to officials of a company which is a resident in top level managerial positions in respect of the other Contracting State may be taxed payments received in that other Statecapacity from the company.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement

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 which is a resident of the other Contracting State may be taxed in that other Contracting State. 2. Salaries, wages and other similar The remuneration derived by which a resident person to whom paragraph 1 applies derives from the company in respect of a Contracting State in his capacity the discharge of day-to-day functions as an official in a top-level managerial position of a company which is a resident of the other Contracting State may employee, shall be taxed in that other Stateaccordance with the provisions of Article 15.

Appears in 2 contracts

Samples: Income and Capital Tax Agreement, Income and Capital Tax Agreement

DIRECTORS' FEES. 1. Directors' fees and other similar payments remuneration derived by a resident of a Contracting State for services rendered in the other Contracting State in his capacity as a member of the board of directors of a company which that is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

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 or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived The provisions of paragraph 1 shall likewise apply to payments received by a resident an official of a Contracting State in his capacity as an official company in a top-top level managerial position who in fact carries out functions which are of a company which is similar nature as those performed by a resident of the other Contracting State may be taxed person as referred to in that other Stateparagraph 1.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement

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 which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may shall be taxed taxable only in that other State.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Income Tax Agreement

DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State in his or her capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar The remuneration derived by which a resident person to whom paragraph 1 applies derives from the company in respect of a Contracting State in his capacity the discharge of functions as an official in a top-level managerial position of a company which is a resident of the other Contracting State may employee, shall be taxed in that other Stateaccordance with the provisions of Article 15.

Appears in 2 contracts

Samples: Income and Capital Gains Tax Agreement, Agreement for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and or other similar payments remuneration derived by a resident of a Contracting State one of the States in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' 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 which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Income and Capital Tax Convention

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 which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of Where a company which is a resident of one of the other Contracting State may be taxed in that other StateStates, the term “member of the board of directors” includes both managing directors (charged with management functions of the company) and supervisory directors (charged with supervisory functions of the company).

Appears in 2 contracts

Samples: Double Taxation Agreement, Income Tax Agreement

DIRECTORS' FEES. 1. Directors' Director’s 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 which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

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 which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level top·level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement

DIRECTORS' FEES. 1. Directors' fees 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 which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar If the remuneration derived by which a resident person to whom paragraph 1 applies derives from the company in respect of the discharge of day-to-day functions of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State or technical nature, it may be taxed in that other Stateaccordance with the provisions of Article 15.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

DIRECTORS' FEES. 1. Directors' Director's fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or of a similar organ of a company which is a resident of the other Contracting State may be taxed in that other Contracting State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.

Appears in 2 contracts

Samples: Income Tax Agreement, Income Tax Agreement

DIRECTORS' FEES. 1. Directors' fees and or other similar payments remuneration derived by a resident of a Contracting State in his that person’s capacity as a member of the board of directors directors, a “bestuurder” or a “commissaris” of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Double Taxation Agreement, Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments remuneration in respect of the discharge of day-to-day functions of a managerial or technical nature, derived by from a company which is a resident of a Contracting State in his capacity as by a resident of the other Contracting State who is a member of the board of directors of a company which is a resident of the other Contracting State that company, may be taxed in that other the first-mentioned State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Convention

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 Board of directors Directors, or as a designee of a director serving in the capacity of a director, of a company which is a resident of the other Contracting State may be taxed in that other State unless the services are performed in the first-mentioned Contracting State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by paid to a resident of a Contracting State in his capacity as a member of the board of directors or other managerial body of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Income and Capital Tax Convention, Income and Capital Tax Convention

DIRECTORS' FEES. 1. Directors' 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 or any similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Income and Capital Tax Agreement

DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as as, or on behalf of, a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State in his the capacity as a member of the board of directors or of the supervisory board or of any other similar organ of a company which is a resident of the other Contracting State may shall be taxed only in that other first-mentioned State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and or other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar organ, a “bestuurder” or a “commissaris” of a company which is a resident of the other Contracting State State, who is nominated as such by the general meeting of shareholders or by any other competent body of such company and are charged with the general management of the company and the supervision thereof, respectively, may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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 directors, a “bestuurder” or a “commissaris” of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and or other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors directors, a “bestuurder” or a “commissaris” of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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 Board or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. 2. SalariesHowever, wages and other similar remuneration derived by a resident of a Contracting State such persons in his any other capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State case may be taxed in that other Stateaccordance with either Article 14 or Article 15, paragraph 1, of this Convention .

Appears in 1 contract

Samples: Double Taxation Agreement

DIRECTORS' FEES. 1. Directors' fees and or other similar payments remuneration derived by a resident of a Contracting State in his that person’s capacity as a member of the board of directors directors, a ―bestuurder‖ or a ―commissaris‖ of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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 which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-top level managerial position of a company which is a resident of the other Contracting State may shall be taxed taxable only in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State territory in his capacity as a member of the board of directors or any other similar organ having supervisory functions of a company which is a resident of the other Contracting State territory may be taxed in that other Stateterritory. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Income Tax Agreement

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 or the supervisory board of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Income and Capital Tax Convention

DIRECTORS' FEES. 1. Directors' Director's fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board Board of directors Directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State one of the States in his capacity as a member of the board of directors or supervisory board of a company which is a resident of the other Contracting State may be taxed in that other State. 2. SalariesNotwithstanding the provisions of paragraph 1, wages the payments described hereinabove which are received by persons carrying on real and other similar remuneration derived by a resident of a Contracting State in his capacity as an official permanent activities in a top-level managerial position permanent establishment situated in the State other than the State of a which the company which is a resident of the other Contracting State and which are borne as such by said permanent establishment may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees fees, - salaries, wages and other similar payments or remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in or a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

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 Board of directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: Income Tax Agreement

DIRECTORS' FEES. 1. Directors' fees and other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Double Taxation Treaty

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 or other similar organ of a company company, which is a resident of the other Contracting State State, may be taxed in that other the first-mentioned Contracting State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Income Tax (Double Taxation Relief) Order

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 which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar ) The remuneration derived by which a resident person to whom paragraph 1 applies derives from the company in respect of the discharge of day-to-day functions of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State or technical nature may be taxed in that other Stateaccordance with the provisions of Article 15.

Appears in 1 contract

Samples: Income Tax Convention

DIRECTORS' FEES. 1. Directors' fees and or other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors directors, a “bestuurder” or a “commissaris” of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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 a board of directors or supervisory board, or in his capacity as a director or shareholders' auditor, of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Income Tax Convention

DIRECTORS' FEES. 1. Directors' fees and other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors directors, a “bestuurder” or a “commissaris” of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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DIRECTORS' FEES. 1. Directors' fees and other similar payments remuneration derived by a resident of a Contracting State for services rendered in the other Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by an individual who is a resident of a the Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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 or the supervisory board or a similar body of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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 a board of directors or supervisory board of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Income and Capital Tax Convention

DIRECTORS' FEES. 1. Directors' fees and or other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Income and Capital Tax Convention

DIRECTORS' FEES. 1. Directors' fees, attendance fees and other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the a board of directors or supervisory board of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Income and Capital Tax Convention

DIRECTORS' FEES. 1. Directors' fees 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 which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar The remuneration derived by which a resident person to whom paragraph 1 applies derives from the company in respect of the discharge of day-to-day functions of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State or technical nature may be taxed in that other Stateaccordance with the provisions of Article 15.

Appears in 1 contract

Samples: Income Tax Convention

DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a person who is a resident of a one of the Contracting State States in his the person’s capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: International Tax Agreements

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 or of the supervisory board of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.Art. 17

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company or any other legal person which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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 or similar body of a company which is a resident of the other Contracting State may be taxed in that other Contracting State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Income Tax Agreement

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 or supervisory board or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other StateState . 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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 Board of directors Directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State for services performed outside such Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages Directors’ fees and other similar remuneration payments derived by a resident of a Contracting State for services performed outside such Contracting State in his capacity as an official in a top-level managerial position member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. Article 19.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' Directors fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board Board of directors Directors, or as a designee of a director serving in the capacity of a director, of a company which is a resident of the other Contracting State may be taxed in that other State unless the services are performed in the first-mentioned Contracting State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

DIRECTORS' FEES. 1. Directors' fees and other similar payments remuneration derived by a resident of a one Contracting State in his capacity as a member of the board of directors statutory body or any other body of a company company, which is a resident of the other Contracting State State, may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Income and Capital Tax Agreement

DIRECTORS' FEES. 1. Directors' Director’s fees and or other similar payments remuneration derived by a resident of a Contracting State one of the States in his capacity as a member of the board of directors directors, a “bestuurder” or a “commissaris” of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees fees, attendance vouchers and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or board of auditors of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Income Tax Convention

DIRECTORS' FEES. 1. Directors' ‌ Director's 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 which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Double Taxation Treaty

DIRECTORS' FEES. 1. Directors' Directors fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board Board of directors Directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Income Tax Agreement

DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State in his that resident's capacity as a member of the board of directors of a company which is a resident of the other Contracting State State, may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his that resident's capacity as an officer, or an official in a top-level managerial position responsible under commercial law for the overall direction of the affairs, of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Double Taxation Agreement

DIRECTORS' FEES. 1. Directors' fees and or other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar organ, a "bestuurder" or a "commissaris" of a company which is a resident of the other Contracting State State, who is nominated as such by the general meeting of shareholders or by any other competent body of such company and are charged with the general management of the company and the supervision thereof, respectively, may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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 or another similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as or an official in a top-top level managerial position of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: Income and Capital Tax Agreement

DIRECTORS' FEES. 1. Directors' Director’s fees and or other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments payment derived by a resident of a Contracting State in his capacity as a member of the board boards of directors or any similar body of a company or any other legal person which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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 or supervisory board or other similar body of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived Normal payments received by a resident person mentioned in paragraph 1 in another capacity shall be taxable, where appropriate, in accordance with the provisions of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other StateArticle 14 or Article 15.

Appears in 1 contract

Samples: Tax Treaty

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 or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar The remuneration derived by which a resident person to whom paragraph 1 applies derives from the company in respect of the discharge of day-to-day functions of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State or technical nature may be taxed in that other Stateaccordance with the provisions of Article 15 (Dependent Personal Services).

Appears in 1 contract

Samples: Double Taxation Agreement

DIRECTORS' FEES. 1. 1- Directors' , fees and other similar payments derived by a resident of a Contracting State in his this capacity as a member of the board of directors or of a company which is a resident of the other Contracting State may be taxed in that other Contracting State. 2. 2- Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: Income Tax Agreement

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 or similar body of a company performing similar functions which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Income Tax Agreement

DIRECTORS' FEES. 1. Directors' fees ’ fee and other similar payments payments, derived by a resident of a Contracting State in his capacity as sole director or as a member of the board of directors of a company which is a resident of the other Contracting State State, may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' fees and other similar payments derived received by a resident of a Contracting State in his or her capacity as a member of the board of directors or management board of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Income and Capital Tax Convention

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 which is a resident of the other Contracting State may be taxed in that other State. 2. SalariesHowever, wages and other similar any remuneration derived paid by the company to a resident member of the board of directors for the exercise of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State permanent activity may be taxed in that other Stateaccordance with the provisions of article 15.

Appears in 1 contract

Samples: Income and Capital Tax Convention

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 or of a similar council of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

DIRECTORS' FEES. 1. Directors' Director 's fees and other similar payments derived by a resident of a Contracting State one of the States in his capacity as a member of the board of directors a bestuuder or a commissaris of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Double Taxation Relief Agreement

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 or supervisory board (in Cabo Verde, conselho fiscal) or of another similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Double Taxation Agreement

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 (including the managing board or supervisory body or a functionally similar body) of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Double Taxation Agreement

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 or similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Income and Capital Tax Convention

DIRECTORS' FEES. 1. Directors' fees ’ fees, similar payments and other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

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