Directors' fees taxability: fees paid to a nonresident director may be taxed in the company's state of residence. Directors' fees paid in a director's capacity are subject to taxation in the Contracting State where the company is resident; a resident of one ... Summary
Directors' fees taxability: fees paid to a nonresident director may be taxed in the company's state of residence.
Directors' fees paid in a director's capacity are subject to taxation in the Contracting State where the company is resident; a resident of one Contracting State receiving such fees from a company resident in the other Contracting State may be taxed by the company's State of residence on those fees and similar payments.
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