Directors' fees taxation: fees earned by a director may be taxed in the state where the company is resident. 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 the State where the company is resident, treating such payments as taxable by the source State of the company under the double taxation avoidance arrangement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Directors' fees taxation: fees earned by a director may be taxed in the state where the company is resident.
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 the State where the company is resident, treating such payments as taxable by the source State of the company under the double taxation avoidance arrangement.
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