Directors' fees may be taxed in the State where the company is resident, affecting cross-border taxation. Directors' fees paid to a resident of one Contracting State for service as a board member of a company resident in the other Contracting State may be ... Summary
Directors' fees may be taxed in the State where the company is resident, affecting cross-border taxation.
Directors' fees paid to 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 that other State, permitting the company resident State to impose tax on such remuneration under the DTAA.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
