Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Directors' fees taxable in the state where the board service occurs under DTAA to prevent double taxation.</h1> Directors' fees and similar payments received by a resident of one Contracting State, when serving as a board member of a company in the other Contracting State, may be subject to taxation in the latter state. This provision is part of the Double Tax Avoidance Agreement (DTAA) between the two states, aiming to prevent double taxation on income earned in cross-border situations.
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