Directors' fees taxability: fees received for board service may be taxed in the state where the company is resident. Directors' fees and similar payments derived by a resident of one Contracting State for service as a member of the board of a company resident in the ... Summary
Directors' fees taxability: fees received for board service may be taxed in the state where the company is resident.
Directors' fees and similar payments derived by a resident of one Contracting State for service as a member of the board of a company resident in the other Contracting State may be taxed in that other State under the applicable Double Taxation Agreement, conferring source-state taxing rights over remuneration for board service.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.