It is understood that a “bestuurder” or “commissaris” of a company resident in the Netherlands shall be considered to be a member of the board of directors as meant in article 16. Where a resident of the Netherlands derives fees and other remuneration in his capacity as a member of the board of directors of a company resident in Ghana, such fees and other remuneration may be taxed in Ghana. It is further understood that the provisions of this Article shall apply notwithstanding the provisions of Article 15.