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 an individual as a board member of a company resident in the other Contracting State may be taxed in ... 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 an individual 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 governance-related remuneration under the DTAA.
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