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of <h1>Directors' Compensation Across Borders: OECD Model Tax Convention Allows Taxation of Non-Resident Board Member Fees</h1> Directors' fees paid to a board member by a company resident in another contracting state can be taxed in that state. This provision from the OECD Model Tax Convention (2017) allows taxation of compensation received in a director's official capacity, permitting the company's home jurisdiction to levy taxes on such payments to non-resident directors.
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