Directors' fees may be taxed in the state where the company is resident for board service provided there. 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 ... Summary
Directors' fees may be taxed in the state where the company is resident for board service provided there.
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; the provision allocates primary taxing rights over board membership remuneration to the State where the company is resident.
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