Directors' fees: source state may tax remuneration paid to a resident board member of a resident company. Directors' fees and similar payments 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, allocating taxing rights over such remuneration to the source jurisdiction where the company is resident.
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Provisions expressly mentioned in the judgment/order text.
Directors' fees: source state may tax remuneration paid to a resident board member of a resident company.
Directors' fees and similar payments 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, allocating taxing rights over such remuneration to the source jurisdiction where the company is resident.
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