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 ... Summary
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.