Directors' fees may be taxed in the state where the company is resident under the tax treaty. Directors' fees and other remuneration paid to a resident of one State for service as a board member (a bestuurder or commissaris) of a company resident ... Summary
Directors' fees may be taxed in the state where the company is resident under the tax treaty.
Directors' fees and other remuneration paid to a resident of one State for service as a board member (a bestuurder or commissaris) of a company resident in the other State may be taxed in that other State, allocating taxing rights to the State where the company is resident for income from such directorships.
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