Regarding the taxation of directors' fees in cross-border situations, the Dutch tax authorities are increasingly scrutinizing the fees paid to non-resident individuals who are registered with the Dutch Chamber of Commerce as directors of Dutch companies. Another focus group consists of directors of Dutch companies who are US nationals living in the Netherlands and have opted for the "partial non-resident status" under the Netherlands 30% ruling (a 30% tax-free allowance). If an individual has a dual role within a company (i.e. he is both a regular employee and a statutory director), the Dutch tax authorities often regard his total remuneration as being for his role as director. This article discusses the relevant international tax aspects where a taxpayer is considered to be (i) a non-resident of the Netherlands or (ii) a US national (or green-card holder) living in the Netherlands who has opted to be treated as a partial non-resident under the 30% ruling.