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    <description>Directors&#039; fees and other similar payments derived by a resident of one Contracting State in his capacity as a member of the board of a company resident in the other Contracting State may be taxed in that other State; the rule allocates taxing power over board-member remuneration to the State of the company&#039;s residence under the treaty.</description>
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      <description>Directors&#039; fees and other similar payments derived by a resident of one Contracting State in his capacity as a member of the board of a company resident in the other Contracting State may be taxed in that other State; the rule allocates taxing power over board-member remuneration to the State of the company&#039;s residence under the treaty.</description>
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