Directors' fees: taxation may be exercised by the State where the company is resident, allocating source taxing rights. Directors' fees and similar payments received by a resident for service as a board member of a company that is resident in the other Contracting State may ... Summary
Directors' fees: taxation may be exercised by the State where the company is resident, allocating source taxing rights.
Directors' fees and similar payments received by a resident for service as a board member of a company that is resident in the other Contracting State may be taxed by that other State under the Double Taxation Avoidance Agreement, allocating taxing rights to the company's State of residence for such board remuneration.
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