Directors' fees may be taxed by the state where the company is resident when paid to nonresident directors. Article 17 provides that directors' fees and similar payments received by a resident of one Contracting State for service as a board member with ... Summary
Directors' fees may be taxed by the state where the company is resident when paid to nonresident directors.
Article 17 provides that directors' fees and similar payments received by a resident of one Contracting State for service as a board member with supervisory functions in a company resident in the other Contracting State may be taxed in the State where the company is resident.
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