Directors' fees may be taxed in the state where the company is resident when paid to a director from another state. Directors' fees and similar payments derived by a resident of one Contracting State for service as a company director may be taxed in the other ... Summary
Directors' fees may be taxed in the state where the company is resident when paid to a director from another state.
Directors' fees and similar payments derived by a resident of one Contracting State for service as a company director may be taxed in the other Contracting State where the company is resident, allocating taxing rights over cross-border board remuneration to the State of the company's residence.
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