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 ... Summary
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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