Directors' fees may be taxable in the State where the company is resident when paid to a foreign resident director. Directors' fees and analogous payments paid to an individual in their capacity as a member of a company's board may be taxed in the State in which the ... Summary
Directors' fees may be taxable in the State where the company is resident when paid to a foreign resident director.
Directors' fees and analogous payments paid to an individual in their capacity as a member of a company's board may be taxed in the State in which the company is resident under Article 16 of the DTAA.
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