Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Directors' Fees Taxed in Company's Resident State Under Double Tax Avoidance Agreement to Prevent Double Taxation.</h1> Directors' fees and similar payments received by a resident of one Contracting State, in their role as a member of the Board of Directors of a company residing in the other Contracting State, are subject to taxation in the state where the company is resident. This provision is part of the Double Tax Avoidance Agreement between the two states, aiming to prevent double taxation on income earned from cross-border directorship roles.
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