- 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.