Directors' fees: taxation permitted in the state where the company is resident for remuneration from board service. Directors' fees paid to a resident of one Contracting State for board service in a company resident in the other Contracting State may be taxed in the ... Summary
Directors' fees: taxation permitted in the state where the company is resident for remuneration from board service.
Directors' fees paid to a resident of one Contracting State for board service in a company resident in the other Contracting State may be taxed in the State where the company is resident, allocating taxing jurisdiction to the company's State of residence for remuneration arising from directorship.
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