- 1
- Directors’ fees and similar payments derived by a resident of the Netherlands in his capacity as a member of the board of directors of a company which is a resident of Korea may be taxed in Korea.
- 2
- Remuneration and other payments derived by a resident of Korea in his capacity as a “bestuurder” or a “commissaris” of a company which is a resident of the Netherlands may be taxed in the Netherlands.
