Directors' fees may be taxed in the state where the company is resident under a tax treaty. Directors' fees and analogous remuneration paid to a person as a member of a company's board or similar organ may be taxed by the State where the company ... Summary
Directors' fees may be taxed in the state where the company is resident under a tax treaty.
Directors' fees and analogous remuneration paid to a person as a member of a company's board or similar organ may be taxed by the State where the company is resident, allocating primary taxing rights to the source State of the corporate employer.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.