Directors' fees may be taxed in the state where the company is resident under DTAA provisions. Article 17 provides that directors' fees and similar payments paid to a resident of one Contracting State for services as a director or comparable ... Summary
Directors' fees may be taxed in the state where the company is resident under DTAA provisions.
Article 17 provides that directors' fees and similar payments paid to a resident of one Contracting State for services as a director or comparable governing body 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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