Director's fees taxable only in the state of the company under DTAA, limiting cross-border taxation. Director's fees and analogous payments received by a resident of one Contracting State for service as a member of the board of directors of a company ... Summary
Director's fees taxable only in the state of the company under DTAA, limiting cross-border taxation.
Director's fees and analogous payments received by a resident of one Contracting State for service as a member of the board of directors of a company resident in the other Contracting State are taxable exclusively in the State where the company is resident, allocating taxing rights over such board-related remuneration to the source/company State and excluding the resident State from taxing those payments under the treaty.
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