Taxation of directors' fees may be exercised by the state where the company is resident under the tax treaty. Directors' fees and similar compensation paid to a resident of one Contracting State for service as a board member of a company resident in the other ... Summary
Taxation of directors' fees may be exercised by the state where the company is resident under the tax treaty.
Directors' fees and similar compensation paid to a resident of one Contracting State for service as a board member of a company resident in the other Contracting State may be taxed in the State where that company is resident.
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