Directors' fees: source-state may tax fees paid to a resident serving on a company's governing organ in the other state. Directors' fees paid to a resident of one Contracting State for service as a member of the board, supervisory board, or similar organ of a company resident in the other Contracting State may be taxed in that other State.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Directors' fees: source-state may tax fees paid to a resident serving on a company's governing organ in the other state.
Directors' fees paid to a resident of one Contracting State for service as a member of the board, supervisory board, or similar organ 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.