Directors' fees may be taxed in the state where the company is resident when paid to a non-resident director. Directors' fees and comparable payments earned by a resident of one Contracting State as a member of the board of directors of a company resident in the ... Summary
Directors' fees may be taxed in the state where the company is resident when paid to a non-resident director.
Directors' fees and comparable payments earned by a resident of one Contracting State as a member of the board of directors of a company resident in the other Contracting State may be taxed in the State where the company is resident.
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