Directors' fees: taxation permitted in the state where the company is resident for fees paid to non resident directors. Article 16 permits source taxation: directors' fees and similar payments earned by a resident of one Contracting State as a member of the board of a ... Summary
Directors' fees: taxation permitted in the state where the company is resident for fees paid to non resident directors.
Article 16 permits source taxation: directors' fees and similar payments earned by a resident of one Contracting State as a member of the board of a company resident in the other Contracting State may be taxed in the State where that company is resident.
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