Directors' fees may be taxed in the state where the company is resident when paid to a nonresident board member. Directors' fees and similar payments paid to a resident of one Contracting State in his capacity as a member of the board of directors of a company ... Summary
Directors' fees may be taxed in the state where the company is resident when paid to a nonresident board member.
Directors' fees and similar payments paid to 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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.