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 585 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation 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 other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 135 contracts
Samples: Agreement for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation and the Prevention of Tax Evasion, Agreement 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 State.
Appears in 111 contracts
Samples: 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 Contracting State.
Appears in 71 contracts
Samples: 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 directors, or of a similar organ, of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 57 contracts
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination 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 State, may be taxed in that other State.
Appears in 40 contracts
Samples: Double Taxation Agreement, Double Taxation Avoidance Agreement, 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 31 contracts
Samples: Convention 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 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 31 contracts
Samples: Double Taxation Avoidance 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 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 29 contracts
Samples: Convention for the Avoidance of Double Taxation, 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 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 State.
Appears in 26 contracts
Samples: Convention for the Avoidance of Double Taxation, 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 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 25 contracts
Samples: Agreement for the Avoidance of Double Taxation, Convention 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 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 20 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Double Taxation Agreement
DIRECTORS' FEES. 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 16 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, 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 of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 15 contracts
Samples: 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 which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 15 contracts
Samples: Double Taxation Agreement, Double Taxation Avoidance Agreement, 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 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
Samples: 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 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 13 contracts
Samples: Agreement 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 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
Samples: 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 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 Contracting State.
Appears in 11 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Agreement 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 State.
Appears in 10 contracts
Samples: 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 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 8 contracts
Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, 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 State.
Appears in 8 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion
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 8 contracts
Samples: 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 of a company which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 8 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance 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 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
Samples: Agreement 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 of directors or a similar body of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 7 contracts
Samples: 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 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 Contracting State.
Appears in 7 contracts
Samples: 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 board of auditors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 7 contracts
Samples: Agreement for the Avoidance of Double Taxation, Convention With Respect to Taxes on Income and on Capital, Convention With Respect to Taxes on Income and on Capital
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
Samples: 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 supervisory board (in Portugal, conselho fiscal) or of another similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 6 contracts
Samples: 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 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 6 contracts
Samples: Agreement for the Avoidance of Double Taxation on Individuals, Agreement for the Elimination of Double Taxation, Agreement for the Avoidance of Double Taxation on Individuals
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 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
Samples: 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 as, or on behalf 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.
Appears in 5 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Double Taxation Avoidance 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 Board of directors 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 5 contracts
Samples: 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 compensation 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
Samples: 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 5 contracts
Samples: 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 in a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 5 contracts
Samples: Double Taxation Agreement, Double Taxation Avoidance 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 the person’s capacity as a member of the board Board of directors Directors of a company Company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, 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 directors, or a 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
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination 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 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
Samples: Income Tax Treaty, Agreement for the Avoidance of Double Taxation, Agreement 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 of directors directors, management board, the supervisory board, or of a similar body, of a company which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 4 contracts
Samples: Double Taxation Agreement, Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
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 Board of directors Directors of a company which is a resident of the other Contracting State State, may be taxed in that other Contracting State.
Appears in 4 contracts
Samples: 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 person who is 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 4 contracts
Samples: 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 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 4 contracts
Samples: Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion, Double Taxation 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 directors, executive committee or su- pervisory board or of another similar organ of a company which is a resident of the other oth- er Contracting State State, may be taxed in that other State.
Appears in 4 contracts
Samples: 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 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
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, 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 body of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 4 contracts
Samples: 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 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
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Double Taxation Avoidance Agreement
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 of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 4 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance 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 of a company which is a resident of the other Contracting State may also be taxed in that other State.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Double Taxation Agreement
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 3 contracts
Samples: Convention for the Elimination of Double Taxation, Convention 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 board of auditors of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, 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 shall be taxed taxable only in that other State.
Appears in 3 contracts
Samples: 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 one of the Contracting State in his capacity States 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
Samples: Double Taxation Agreement, 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.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, 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 or an equivalent body of a company which that is a resident of the other Contracting State may be taxed in the State where such fees or payments arise.
2. Directors’ fees and other similar payments shall be deemed to arise in the Contracting State in which the company is resident except to the extent that such fees or payments are paid in respect of attendance at meetings held in the other Contracting State.
Appears in 3 contracts
Samples: 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 directors, or a similar organ, of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 3 contracts
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination 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 or a similar board of a company company, a body corporate or of a special asset dedication which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Samples: 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 which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance 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 of a company or any other legal person which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Samples: 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 in a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Samples: 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 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 3 contracts
Samples: Income Tax Convention, Income Tax Convention, Income Tax Convention
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 company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Samples: 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 of a company which is a resident resi- dent of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Samples: 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 any other legal person which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Samples: Income Tax Treaty, Double Taxation Avoidance Agreement, 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 the 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 3 contracts
Samples: Double Taxation Avoidance Agreement, 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 capacity as a member of the board of directors of a company which is 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
Samples: Agreement for the Avoidance of Double Taxation, Agreement 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 of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, 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 State, may be taxed in that other State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance 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 similar council of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 3 contracts
Samples: Double Taxation Agreement, 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' 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 3 contracts
Samples: Double Taxation Agreement, 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 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 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, 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.
Appears in 3 contracts
Samples: Income Tax Agreement, Double Taxation Avoidance 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 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 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance 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 supervisory board or of another simi- lar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation 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 Board of directors Directors of a company Company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Samples: Agreement for Avoidance of Double Taxation, 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 shall be taxed taxable only in that other State.
Appears in 2 contracts
Samples: 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 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
Samples: 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 organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
DIRECTORS' FEES. Directors' fees and other similar payments payments, derived by a resident of a Contracting State in his capacity as a member of the board Board of directors Directors or similar organ of a company company, which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 2 contracts
Samples: Agreement for Avoidance of Double Taxation and 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, 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
Samples: 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 as, or on behalf of, 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
Samples: Convention 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 directors, supervisory board or board of auditors 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
Samples: 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 Contracting State.
Appears in 2 contracts
Samples: 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 resi- dent of the other Contracting State may be taxed in that other Contracting State.
Appears in 2 contracts
Samples: 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 as, or on behalf of, 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
Samples: Convention 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 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
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, executive committee or supervisory board or of another similar organ of a company which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 2 contracts
Samples: 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 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
Samples: Agreement for the Avoidance of Double Taxation, Agreement for 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
Samples: 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 Board of directors 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
Samples: 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 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
Samples: Agreement for the Avoidance of Double Taxation, Agreement 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 directors, a "bestuurder" or a "commissaris" of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Samples: 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 or a similar governing body of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
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
Samples: 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 Board of directors Directors or similar organ of a company which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
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 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
Samples: 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 directors, «directorio», supervisory board or of another similar organ of a company which is a resident of the other Contracting Con- tracting State may be taxed in that other State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors' fees and other similar payments compensation derived by a resident of a Contracting State for services rendered in the other Con- tracting State in his capacity as a member of the board of directors of a company which that is a resident of the other Contracting Contract- ing State may be taxed in that other Contracting State.
Appears in 2 contracts
Samples: Income Tax Convention, Income Tax Convention
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 board of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation