Taxation of directors' fees: payments to nonresident board members may be taxed in the company's state of residence. Directors' fees and analogous remuneration paid to a resident of one Contracting State for service as a company board member may be taxed in the State ... Summary
Taxation of directors' fees: payments to nonresident board members may be taxed in the company's state of residence.
Directors' fees and analogous remuneration paid to a resident of one Contracting State for service as a company board member may be taxed in the State where the company is resident, treating such board-member payments as source-based taxable income under the bilateral tax agreement.
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