Directors' fees may be taxed in the state where the company is resident under the tax treaty. Directors' fees and similar payments received by a resident of one Contracting State for service as a board member of a company resident in the other ... Summary
Directors' fees may be taxed in the state where the company is resident under the tax treaty.
Directors' fees and similar payments received by a resident of one Contracting State for service as a board member of a company resident in the other Contracting State may be taxed in that other State, allocating source-state taxing power over board-member remuneration under the DTAA.
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