Directors' fees may be taxed in the state where the company is resident when paid to a foreign resident. Directors' fees and analogous payments derived by a resident of one Contracting State as a board member of a company resident in the other Contracting ... Summary
Directors' fees may be taxed in the state where the company is resident when paid to a foreign resident.
Directors' fees and analogous payments derived by a resident of one Contracting State as a board member of a company resident in the other Contracting State may be taxed in the State where the company is resident under the treaty.
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