Directors' fees and managerial remuneration taxed in the State where the employing or resident company is located. Directors' fees and similar payments received by a resident of one Contracting State for board membership of a company resident in the other Contracting ... Summary
Directors' fees and managerial remuneration taxed in the State where the employing or resident company is located.
Directors' fees and similar payments received by a resident of one Contracting State for board membership of a company resident in the other Contracting State may be taxed in that other State. Likewise, salaries, wages and similar remuneration paid to a resident for serving in a top-level managerial position of a company resident in the other State may be taxed in the State where the employing company is resident.
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