Directors' fees may be taxed in the state where the company is resident under the tax treaty allocation rules. Directors fees paid to a resident of one Contracting State for service as a member of the board of a company resident in the other Contracting State may ... Summary
Directors' fees may be taxed in the state where the company is resident under the tax treaty allocation rules.
Directors fees paid to a resident of one Contracting State for service as a member of the board of a company resident in the other Contracting State may be taxed in the State where the company is resident under the Double Taxation Avoidance Agreement.
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