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of <h1>Directors' fees and managerial salaries taxable in the company's country under DTAA provisions until March 31, 2016.</h1> Directors' fees and similar payments received by a resident of one Contracting State for serving on the Board of Directors of a company in the other Contracting State may be taxed in the latter State. Similarly, salaries, wages, and other remuneration received by a resident for holding a top-level managerial position in a company of the other Contracting State may also be taxed in that State. These provisions are part of the Double Tax Avoidance Agreement (DTAA) between the involved countries, applicable in Thailand until March 31, 2016.
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