Directors' fees and senior executive remuneration can be taxed by the state where the employing company is resident. Directors' fees and analogous payments received by a resident for service as a board member of a company resident in the other Contracting State may be ... Summary
Directors' fees and senior executive remuneration can be taxed by the state where the employing company is resident.
Directors' fees and analogous payments received by a resident for service as a board member of a company resident in the other Contracting State may be taxed in that other State, and salaries, wages and similar remuneration paid to a resident for service as a top level managerial official of a company resident in the other Contracting State may likewise be taxed in that other State.
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