Directors' fees: remuneration for board membership may be taxed in the state where the company is resident. Directors' fees and analogous payments for service as a board member may be taxed by the State where the company is resident; payments to a resident of one Contracting State for board membership of a company resident in the other Contracting State are taxable in that other State.
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Provisions expressly mentioned in the judgment/order text.
Directors' fees: remuneration for board membership may be taxed in the state where the company is resident.
Directors' fees and analogous payments for service as a board member may be taxed by the State where the company is resident; payments to a resident of one Contracting State for board membership of a company resident in the other Contracting State are taxable in that other State.
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