Directors' fees: taxation permitted in the state of the resident company for non-resident board members under DTAA. Directors' fees payable 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: taxation permitted in the state of the resident company for non-resident board members under DTAA.
Directors' fees payable 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 for board-related remuneration under the DTAA.
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