Directors' fees taxable in company source state under tax treaty allowing that state to tax fees paid to resident directors. Directors' fees and similar payments derived by a resident of one Contracting State in his capacity as a member of the board of directors of a company resident in the other Contracting State may be taxed in that other State, permitting the company's State to tax remuneration paid for board service.
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Provisions expressly mentioned in the judgment/order text.
Directors' fees taxable in company source state under tax treaty allowing that state to tax fees paid to resident directors.
Directors' fees and similar payments derived by a resident of one Contracting State in his capacity as a member of the board of directors of a company resident in the other Contracting State may be taxed in that other State, permitting the company's State to tax remuneration paid for board service.
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