Directors' fees taxation: state where the company is resident may tax fees received by a non-resident director. Directors' fees paid to a resident of one Contracting State for service as a board member of a company resident in the other Contracting State may be ... Summary
Directors' fees taxation: state where the company is resident may tax fees received by a non-resident director.
Directors' fees paid to a resident of one Contracting State for service as a board member of a company resident in the other Contracting State may be taxed by the State where the company is resident; the provision treats such remuneration as source based income subject to taxation in the paying company's jurisdiction under the Double Tax Avoidance Agreement.
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