DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 594 contracts
Sources: Convention for the Elimination of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 254 contracts
Sources: Convention for the Elimination of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Elimination of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 71 contracts
Sources: Double Taxation Agreement, Convention for the Avoidance of Double Taxation, Double Taxation Agreement
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 44 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State Party in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State Party may be taxed in that other StateParty.
Appears in 27 contracts
Sources: Agreement for the Elimination of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
DIRECTORS' FEES. Directors' Director's fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 15 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his that person’s capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 13 contracts
Sources: Convention for the Avoidance of Double Taxation, Agreement for the Elimination of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or the supervisory board of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 12 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State Party in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State Party may be taxed in that other StateContracting Party.
Appears in 11 contracts
Sources: Double Taxation Relief Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board Board of directors Directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 10 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board Board of directors Directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 9 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 8 contracts
Sources: Double Taxation Avoidance Agreement, Income Tax Treaty, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board Board of directors Directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 8 contracts
Sources: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees Fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board management board, the supervisory board, or of directors a similar body of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 7 contracts
Sources: Agreement for the Elimination of Double Taxation, Double Taxation Agreement, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State Party in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State Party may be taxed in that other StateParty.
Appears in 7 contracts
Sources: Inland Revenue (Double Taxation Relief With Respect to Taxes on Income and Capital and Prevention of Tax Evasion and Avoidance) Order, Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State territory in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State territory may be taxed in that other Stateterritory.
Appears in 7 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 7 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or similar body of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 6 contracts
Sources: Agreement for the Avoidance of Double Taxation, Income Tax Treaty, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 6 contracts
Sources: Double Taxation Treaty, Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
2. However, any other remuneration which a person to whom paragraph 1 applies derives from the company in respect of the discharge of day-to-day functions of a managerial or technical nature may be taxed in accordance with the provisions of Article 15.
Appears in 6 contracts
Sources: Avoidance of Double Taxation Agreement (Dta), Double Taxation Agreement, Avoidance of Double Taxation Agreement (Dta)
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his that resident’s capacity as a member of the board of directors of a company which is a resident of the other Contracting State shall be deemed to have a source in, and may be taxed in in, that other State.”
Appears in 6 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments compensation derived by a resident of a Contracting State in his capacity as a member of the board of directors or any similar organ of a company which that is a resident of the other Contracting State may be taxed in that other State.
Appears in 6 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company or a similar body of a body corporate which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 6 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 6 contracts
Sources: Convention for the Avoidance of Double Taxation, Income and Capital Tax Treaty, Double Tax Agreement
DIRECTORS' FEES. Directors' Directors‟ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 6 contracts
Sources: Agreement for the Elimination of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his that person’s capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 6 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or other similar organ of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 6 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or the supervisory board of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 5 contracts
Sources: Convention for the Elimination of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board Board of directors Directors of a company which is a resident of the other Contracting State may be taxed in that the other State.
Appears in 5 contracts
Sources: Avoidance of Double Taxation Agreement (Dta), Avoidance of Double Taxation Agreement (Dta), Avoidance of Double Taxation Agreement
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his that person's capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 5 contracts
Sources: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Income Tax Agreement
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 5 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 5 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State for services rendered in the other Contracting State in his capacity as a member of the board of directors of a company which that is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 5 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State for services rendered in the other Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 5 contracts
Sources: Taxation Agreement, Taxation Agreement, Taxation Agreement
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his that resident's capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 5 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
2. The remuneration which a person to whom paragraph 1 applies derived from the company in respect of the discharge of day-to-day functions of a managerial or technical nature may be taxed in accordance with the provisions of Article 15.
Appears in 5 contracts
Sources: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may shall be taxed only in that other the first-mentioned State.
Appears in 5 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or supervisory board of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 5 contracts
Sources: Convention for the Avoidance of Double Taxation, Income Tax Convention, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his that person's capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 4 contracts
Sources: Income Tax Treaty, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. However, such fees shall be taxable only in the first-mentioned Contacting State to the extent such fees are derived in respect of services performed in that State.
Appears in 4 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 4 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or of a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 4 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a one of the Contracting State States in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 4 contracts
Sources: Convention for the Avoidance of Double Taxation, Double Taxation Agreement, Double Taxation Treaty
DIRECTORS' FEES. Directors' ’ fees and other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 4 contracts
Sources: Convention for the Elimination of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may also be taxed in that other State.
Appears in 4 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Double Taxation Agreement
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or similar body of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 4 contracts
Sources: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or similar body of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 4 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and or other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 4 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or supervisory board of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 4 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
2. The remuneration which a person to whom paragraph 1 applies derives from the company in respect of the discharge of day-to-day functions as an employee, shall be taxed in accordance with the provisions of Article 14.
Appears in 4 contracts
Sources: Income Tax Treaty, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or supervisory board or of another similar organ of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 4 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' 1. Director’s fees and other similar payments derived by a resident of a Contracting State in his the capacity as of a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Sources: Double Tax Agreement, Double Taxation Agreement, Double Tax Agreement
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors directors, or similar organ, of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
2. The remuneration which a person to whom paragraph 1 applies derives from the company in respect of the discharge of day-to-day functions of a managerial or technical nature may be taxed in accordance with the provisions of Article 15 (Dependent Personal Services).
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or other similar body of a company which is a resident of the other Contracting State may be taxed in that the other Contracting State.
Appears in 3 contracts
Sources: Income Tax Treaty, Agreement for the Avoidance of Double Taxation, Income Tax Agreement
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. In determining a taxable income of a director, there shall be allowed such deduction as expenses, allowances, and other expenses as provided under the domestic laws of that Contracting State.
Appears in 3 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or similar body of a company which that is a resident of the other Contracting State may be taxed in that other State except to the extent that they are remuneration for services rendered in the first-mentioned State.
Appears in 3 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' Director’s fees and other similar payments derived by a resident of a one of the Contracting State in his capacity States as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his or her capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his that person's capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Sources: Income Tax Agreement, Income Tax Agreement, Income Tax Agreement
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his that person's capacity as a member of the board of directors directors, or similar body, of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Sources: Double Taxation Treaty, Double Taxation Treaty, Double Taxation Treaty
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his the capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Income and Capital Tax Convention
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State for services rendered in the other Contracting State in his capacity as a member of the board of directors of a company which that is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his that person’s capacity as a member of the board of directors or of any council of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Sources: Convention for the Elimination of Double Taxation, Double Taxation Agreement, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State for services performed outside that Contracting State in his capacity as a member of the board of directors or supervisory board (in Portugal, conselho fiscal) or of another similar organ of a company which that is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
2. The remuneration which a person to whom paragraph 1 applies derived from the company in respect of the discharge of day-to-day functions of a managerial or technical nature may be taxed in accordance with the provisions of Article 15.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a person who is a resident of a Contracting State in his the person’s capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Sources: International Tax Agreements, International Tax Agreements, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments remuneration derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Sources: Convention for the Avoidance of Double Taxation, Income and Capital Tax Agreement, Income Tax Convention
DIRECTORS' FEES. Directors' ’ fees and other similar payments remuneration derived by a resident of a Contracting State for services rendered in the other Contracting State in his capacity as a member of the board of directors of a company which that is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his that person's capacity as a member of the board of directors or any other similar body of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar body of a company or any other legal person which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board Board of directors Directors, or as a designee of a director serving in the capacity of a director, of a company which is a resident of the other Contracting State may be taxed in that other State unless the services are performed in the first-mentioned Contracting State.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board Board of directors Directors or other similar organ of a company which is a resident of the other Contracting State may be taxed taxable in that other State.
Appears in 2 contracts
Sources: Income and Capital Tax Agreement, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or any similar organ of a company which is a resident has its seat or place of management in the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Convention for the Elimination of Double Taxation, Double Taxation Agreement
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board Board of directors Directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 2 contracts
Sources: Income Tax Agreement, Double Taxation Relief Agreement
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his that person's capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Income Tax Agreement
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or any similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his that person’s capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' Directors‟ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Tax Convention
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a one of the Contracting State States in his the capacity of the resident as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top·level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
DIRECTORS' FEES. Directors' Director’s fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or supervisory board or any similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Cooperation Agreement, Cooperation Agreement
DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State in his or her capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
2. The remuneration which a person to whom paragraph 1 applies derives from the company in respect of the discharge of functions as an employee, shall be taxed in accordance with the provisions of Article 15.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Income and Capital Gains Tax Agreement
DIRECTORS' FEES. Directors' Directors fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Income and Capital Tax Convention
DIRECTORS' FEES. 1. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
2. Where a company is a resident of one of the Contracting States, the term “member of the board of directors” includes both managing directors (charged with management functions of the company) and supervisory directors (charged with supervisory functions of the company).
Appears in 2 contracts
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his capacity as as, or on behalf of, a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. 1. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Income Tax Agreement
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company and any other legal person which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a Contracting State in his that person’s capacity as a member of the board of directors or similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Income and Capital Gains Tax Convention
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a one of the Contracting State States in his capacity as a member of the board of directors directors, or other comparable body however described, of a company which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 2 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State for services rendered in the other Contracting State in his capacity as a member of the board of directors of a company which that is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' 1. Director’s fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
2. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a one of the Contracting State States in his capacity as a member of the board Board of directors Directors, or other comparable body however described, of a company which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 2 contracts
Sources: Double Taxation Agreement, Agreement for Avoidance of Double Taxation
DIRECTORS' FEES. Directors' ’ fees and other similar payments derived by a resident of a one of the Contracting State States in his capacity as a member of the board of directors or of a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: International Tax Agreements, International Tax Agreements
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or of any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company or similar organ with the same functions, in a company which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Income Tax Agreement
DIRECTORS' FEES. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of any of the other Contracting State States may be taxed in that other Statethe State in which the company is resident.
Appears in 2 contracts