Directors' fees may be taxed in the state where the company is resident under the applicable DTAA. Where a resident of one Contracting State derives directors' fees or similar payments as a member of the board of a company resident in the other ... Summary
Directors' fees may be taxed in the state where the company is resident under the applicable DTAA.
Where a resident of one Contracting State derives directors' fees or similar payments as a member of the board of a company resident in the other Contracting State, those fees may be taxed in the State where the company is resident.
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