Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Directors' fees for board roles in another state taxable under Double Tax Avoidance Agreement provisions.</h1> Directors' fees and similar payments received by a resident of one Contracting State for serving as a board member in a company located in the other Contracting State can be taxed in the latter state. This provision is part of the Double Tax Avoidance Agreement (DTAA) between the two states, aimed at preventing double taxation and providing clarity on tax obligations for cross-border income related to board membership.
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