Directors' fees may be taxed by the jurisdiction where the company is resident under the applicable tax treaty. Directors' fees and analogous remuneration paid to an individual as a member of a company's board may be taxed by the jurisdiction where that company is ... Summary
Directors' fees may be taxed by the jurisdiction where the company is resident under the applicable tax treaty.
Directors' fees and analogous remuneration paid to an individual as a member of a company's board may be taxed by the jurisdiction where that company is resident, allocating taxing entitlement to the State of the company's residence under the double taxation agreement.
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