Directors' fees paid for board service may be taxed by the state where the company is resident. Payments characterized as Directors' fees and analogous remuneration received by a resident of one Contracting State for service as a member of the board ... Summary
Directors' fees paid for board service may be taxed by the state where the company is resident.
Payments characterized as Directors' fees and analogous remuneration received by a resident of one Contracting State for service as a member of the board of a company resident in the other Contracting State are subject to taxation by that other State.
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