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        DTAA

        Article 17 - Directors fees and remuneration of top level managerial officials

        Norway (Old - Effective upto 31-3-2012)

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        Directors' fees and top-level managerial remuneration taxable in the state where the company is resident under the DTAA. Directors' fees and similar payments received by a resident for board service in a company resident in the other State, and salaries, wages and similar remuneration received by a resident for top-level managerial service in a company resident in the other State, may be taxed in the State where the company is resident.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Directors' fees and top-level managerial remuneration taxable in the state where the company is resident under the DTAA.

                                Directors' fees and similar payments received by a resident for board service in a company resident in the other State, and salaries, wages and similar remuneration received by a resident for top-level managerial service in a company resident in the other State, may be taxed in the State where the company is resident.


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