Directors fees: source state taxing right for remuneration paid to directors serving a resident company under DTAA rules. Directors' fees and similar payments derived by a resident of one Contracting State in his capacity as a member of the Board of Directors of a company ... Summary
Directors fees: source state taxing right for remuneration paid to directors serving a resident company under DTAA rules.
Directors' fees and similar payments derived by a resident of one Contracting State in his capacity as a member of the Board of Directors of a company which is a resident of the other Contracting State may be taxed in that other State under Article 17 of the DTAA.
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