Article 17 - Directors fees and remuneration of top level managerial officials - Norway (Old - Effective upto 31-3-2012)

ARTICLE 17 - Directors fees and remuneration of top level managerial officials - 1. Directors fees and 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.