Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Directors' fees taxed in resident company's country under Double Tax Avoidance Agreement to prevent dual taxation.</h1> Directors' fees and similar payments received by a resident of one Contracting State, when serving as a board member of a company residing in the other Contracting State, may be subject to taxation in the latter State. This provision is part of the Double Tax Avoidance Agreement between the two countries, aimed at preventing the same income from being taxed in both jurisdictions.