Director's fees may be taxed in the state where the company is resident under the applicable tax treaty provisions. Director's fees and analogous remuneration paid to a resident of one Contracting State for services as a board member of a company resident in the other ... Summary
Director's fees may be taxed in the state where the company is resident under the applicable tax treaty provisions.
Director's fees and analogous remuneration paid to a resident of one Contracting State for services as a board member of a company resident in the other Contracting State are taxable by the State where the company is resident, allocating primary taxing rights over such board-related payments to the company-resident jurisdiction under the treaty.
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