Directors' fees taxation: cross-border board remuneration may be taxed in the state where the company is resident. Directors' fees and similar payments received by a resident for service as a board member may be taxed in the Contracting State where the company is ... Summary
Directors' fees taxation: cross-border board remuneration may be taxed in the state where the company is resident.
Directors' fees and similar payments received by a resident for service as a board member may be taxed in the Contracting State where the company is resident, allocating taxing rights to that source state under the DTAA.
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