Directors' fees taxable in the source state when services are rendered for a company resident in that state. Directors' fees paid to a resident of one Contracting State for services as a board member of a company resident in the other Contracting State may be ... Summary
Directors' fees taxable in the source state when services are rendered for a company resident in that state.
Directors' fees paid to a resident of one Contracting State for services as a board member of a company resident in the other Contracting State may be taxed in the State where that company is resident, treating such payments for board membership as taxable in the source State under the tax treaty.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.