Directors' fees may be taxable in the State where the company resides under the tax treaty. Directors' fees and analogous payments earned by a resident of one Contracting State for service as a member of the board of directors of a company ... Summary
Directors' fees may be taxable in the State where the company resides under the tax treaty.
Directors' fees and analogous payments earned by a resident of one Contracting State for service as a member of the board of directors of a company resident in the other Contracting State may be taxed in that other State.
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