Directors' fees may be taxed in the state where the company is resident when paid for board membership services. Directors' fees and analogous remuneration paid to a resident of one Contracting State in his capacity as a board member of a company resident in the ... Summary
Directors' fees may be taxed in the state where the company is resident when paid for board membership services.
Directors' fees and analogous remuneration paid to a resident of one Contracting State in his capacity as a board member of a company resident in the other Contracting State may be taxed in the State where the company is resident, granting that State the taxing right over such board-membership payments under the bilateral agreement.
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