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        DTAA

        Article 18 - Directors fees and remuneration of top level managerial officials

        Romania (Old - Effective upto 15-12-2013)

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        Directors' fees and top-level managerial remuneration may be taxed in the state where the employing company is resident. Article 18 permits taxation in the State of the company's residence of directors' fees and similar payments received by a resident as a board member, and of salaries, wages and similar remuneration received by a resident as an official in a top-level managerial position of a company resident in the other Contracting State.
                          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 may be taxed in the state where the employing company is resident.

                                Article 18 permits taxation in the State of the company's residence of directors' fees and similar payments received by a resident as a board member, and of salaries, wages and similar remuneration received by a resident as an official in a top-level managerial position of a company resident in the other Contracting State.


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