Directors' fees may be taxed in the state where the company is resident under the tax treaty. Directors' fees paid to a resident of one Contracting State in his capacity 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 under the tax treaty.
Directors' fees paid to a resident of one Contracting State in his capacity as a board member of a company resident in the other Contracting State may be taxed in that other State, allocating source-based taxing rights over such remuneration to the State of the company's residence under the DTAA.
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