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 ... Summary
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.