Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Directors' fees can be taxed in the company's country under the Double Tax Avoidance Agreement.</h1> Directors' fees and similar payments received by a resident of one Contracting State, in their role as a board member or similar position in a company residing in the other Contracting State, may be subject to taxation in the latter State. This provision is part of the Double Tax Avoidance Agreement (DTAA) between the two countries, aimed at preventing the same income from being taxed in both jurisdictions.