Taxation of directors' fees: remuneration for board service may be taxed in the state where the company is resident. Directors' fees and similar payments received by a resident of one Contracting State for services as a member of the board of directors of a company ... Summary
Taxation of directors' fees: remuneration for board service may be taxed in the state where the company is resident.
Directors' fees and similar payments received by a resident of one Contracting State for services as a member of the board of directors of a company resident in the other Contracting State may be taxed in that other State.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.