Directors' fees can be taxed in the company-resident state under DTAA, allowing source-state taxation for non-resident directors. Directors' fees and analogous 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 can be taxed in the company-resident state under DTAA, allowing source-state taxation for non-resident directors.
Directors' fees and analogous 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 taxing entitlement to the company-resident State.
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