Directors' fees may be taxed by the source state when earned as board members of resident companies. Directors' fees and similar payments received by a resident of one Contracting State for service as a board member of a company resident in the other ... Summary
Directors' fees may be taxed by the source state when earned as board members of resident companies.
Directors' fees and similar payments received by a resident of one Contracting State for service as a board member of a company resident in the other Contracting State may be taxed in the State where that company is resident, allocating taxing rights to the State of the resident company under Article 17 of the DTAA.
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