Directors' fees: taxation may be exercised by the state where the company is resident for board remuneration. Directors' fees and analogous payments paid to an individual as a member of a company's board may be taxed by the State in which the company is resident, ... Summary
Directors' fees: taxation may be exercised by the state where the company is resident for board remuneration.
Directors' fees and analogous payments paid to an individual as a member of a company's board may be taxed by the State in which the company is resident, allocating taxing power to the company's residence under the DTAA for board membership income.
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