Directors' fees taxable in source state when derived by a non-resident serving on board of source-resident company. Directors' fees and similar payments derived by 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 that other State.
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Provisions expressly mentioned in the judgment/order text.
Directors' fees taxable in source state when derived by a non-resident serving on board of source-resident company.
Directors' fees and similar payments derived by 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 that other State.
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