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        DTAA

        Article 16 - Directors fees

        Brazil

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        Directors' fees: payment for board service may be taxed in the state where the company is resident. The provision permits taxation in the State where the company is resident of directors' fees and similar payments derived by a resident of the other Contracting State for service as a board or council member.
                          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: payment for board service may be taxed in the state where the company is resident.

                                The provision permits taxation in the State where the company is resident of directors' fees and similar payments derived by a resident of the other Contracting State for service as a board or council member.


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