Directors' fees: source-state may tax board remuneration received by a resident for service on a resident company. Article 16 provides that directors' fees and similar payments received by a resident of one Contracting State for service as a board member of a company ... Summary
Directors' fees: source-state may tax board remuneration received by a resident for service on a resident company.
Article 16 provides that directors' fees and similar payments received by a resident of one Contracting State for service as a board member of a company resident in the other Contracting State may be taxed in that other State, conferring a source-state taxing right over such board remuneration.
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