Directors' fees may be taxed in the state where the company is resident under the DTAA provisions. Article 17 of the DTAA provides that directors' fees and similar payments derived by a resident of one Contracting State in his capacity as a member of ... Summary
Directors' fees may be taxed in the state where the company is resident under the DTAA provisions.
Article 17 of the DTAA provides that directors' fees and similar payments derived by 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 that other State.
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