Document ID: chunk:federal_register_of_legislation:C2010A00013:schedule:4:p20
Version: federal_register_of_legislation:C2010A00013
Segment Type: schedule
Provision Reference: sch 4 (pt 20/32)
Character Range: 52041–54779

respect of an employment exercised aboard a ship or aircraft operated in international traffic shall be taxable only in that State.
4. Notwithstanding the preceding provisions of this Article, remuneration derived by an individual who is a resident of a Contracting State in respect of a secondment to the other Contracting State shall be taxable only in the first‑mentioned State where the individual is present in the other State for a period or periods not exceeding in the aggregate 90 days in any twelve month period.
5. For the purposes of paragraph 4, "secondment to the other Contracting State" means an arrangement pursuant to which an employee of an enterprise of a Contracting State, being the enterprise with which the employee has a formal contract of employment, temporarily performs employment services in the other State for a permanent establishment of the enterprise situated in that other State, or for an associated enterprise (as referred to in subparagraph c) of paragraph 6 of Article 5), where such employment services are of a similar nature to those ordinarily performed by that employee for the first‑mentioned enterprise.  However, it does not include an arrangement that has as one of its main purposes the obtaining of benefits under paragraph 4.

Article 15
fringe benefits
1. Where, except for the application of this Article, a fringe benefit is taxable in both Contracting States the benefit will be taxable only in the Contracting State that has the sole or primary taxing right in accordance with the Convention in respect of salary or wages from the employment to which the benefit relates.
2. For the purposes of this Article:
a) "fringe benefit" includes a benefit provided to an employee or to an associate of an employee by:
(i) an employer;
(ii) an associate of an employer; or
(iii) a person under an arrangement between that person and the employer, associate of an employer or another person in respect of the employment of that employee,
       and includes an accommodation allowance or housing benefit so provided but does not include a benefit arising from the acquisition of an option over shares under an employee share scheme;
       b) a Contracting State has a "primary taxing right" to the extent that a taxing right in respect of salary or wages from the relevant employment is allocated to that State in accordance with this Convention and the other Contracting State is required to provide relief for the tax imposed in respect of such remuneration by the first‑mentioned State.

Article 16
Directors' Fees
 Directors' fees and other similar payments derived by a resident of a Contracting State in that person's capacity as a member of the board of directors of a company which