Directors' fees taxation: treaty permits taxation in the state where the company is resident under the treaty. Directors' fees and similar payments received by a resident of one Contracting State for serving on the board of a company resident in the other ... Summary
Directors' fees taxation: treaty permits taxation in the state where the company is resident under the treaty.
Directors' fees and similar payments received by a resident of one Contracting State for serving on the board of a company resident in the other Contracting State may be taxed in the State where the company is resident, permitting source-country taxation of remuneration for board membership under the bilateral tax treaty.
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