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of <h1>Taxation of Directors' Fees and Managerial Salaries Under Article 16 of OECD and UN Model Tax Conventions</h1> Article 16 of the OECD Model Tax Convention allows directors' fees and similar payments received by a resident of one Contracting State, in their capacity as a board member of a company in another Contracting State, to be taxed in the latter state. The UN Model Tax Convention mirrors this provision but includes a variation: salaries and similar remuneration for top-level managerial officials may also be taxed by the company's resident state. This aligns with international taxation principles, providing guidance on taxing director fees and managerial remuneration across borders.
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