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        DTAA

        Article 15 - Directors' Fees

        Bhutan
        Chapter 01

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        Directors' fees may be taxed in the state where the company is resident when paid to a resident of the other state. Article 15 allocates taxing rights over directors' fees and similar payments: remuneration derived by 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 the State where that company is resident.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Directors' fees may be taxed in the state where the company is resident when paid to a resident of the other state.

                                Article 15 allocates taxing rights over directors' fees and similar payments: remuneration derived by 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 the State where that company is resident.


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