Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Directors' fees taxed in the country where company is based under DTAA to prevent double taxation on income.</h1> Directors' fees and similar payments received by a resident of one Contracting State, when serving as a board member of a company in the other Contracting State, are subject to taxation in that other State. This provision is part of the Double Tax Avoidance Agreement (DTAA) between the two countries, aiming to prevent double taxation on cross-border income derived from directorial roles.