Directors' fees may be taxed in the state where the company is resident under tax treaty provisions. Payments described as directors' fees or 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 the State where the company is resident.
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Provisions expressly mentioned in the judgment/order text.
Directors' fees may be taxed in the state where the company is resident under tax treaty provisions.
Payments described as directors' fees or 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 the State where the company is resident.
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