Directors' fees and top manager remuneration may be taxed where the company is resident under the DTAA. Directors' fees and similar payments received by a resident for service on the board of a company resident in the other Contracting State may be taxed in ... Summary
Directors' fees and top manager remuneration may be taxed where the company is resident under the DTAA.
Directors' fees and similar payments received by a resident for service on the board of a company resident in the other Contracting State may be taxed in that State, and salaries, wages and similar remuneration for service as a top-level managerial official of a company resident in the other State may also be taxed in the State where the company is resident.
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