S.L. 123.55 Art. 3ABenefit arising by reason of an employment or office.

Where a benefit is deemed to arise by reason of an employment or office, the income represented by the value of that benefit shall be deemed to arise in the country where the services in terms of the relative contract of employment or office are wholly or principally performed: Provided that any benefit that is deemed to arise by reason of a directorship in a company shall be deemed to arise in the country where that company is managed and controlled.