Directors' fees may be taxed in the State where the company is resident when paid to a nonresident director. Directors' fees and analogous 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 in the State where the company is resident when paid to a nonresident director.
Directors' fees and analogous 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 the company is resident.
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