Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Directors' fees taxed in the company's state under Article 16 of Double Tax Avoidance Agreement.</h1> Directors' fees and similar payments received by a resident of one Contracting State, when serving as a board member of a company in another Contracting State, are subject to taxation in the latter State. This provision is outlined in Article 16 of the Double Tax Avoidance Agreement between the two states, which addresses the taxation rights concerning directors' remuneration to prevent double taxation.
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