Directors' fees: source-state may tax fees paid to a resident serving on a company's governing organ in the other state. Directors' fees paid to a resident of one Contracting State for service as a member of the board, supervisory board, or similar organ of a company ... Summary
Directors' fees: source-state may tax fees paid to a resident serving on a company's governing organ in the other state.
Directors' fees paid to a resident of one Contracting State for service as a member of the board, supervisory board, or similar organ of a company resident in the other Contracting State may be taxed in that other State.
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