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 250 contracts
Samples: Convention for the Avoidance 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 of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Appears in 68 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 similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 55 contracts
Samples: 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 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 51 contracts
Samples: Double Tax 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 of a company which is a resident of the other Contracting State Party may be taxed in that other StateParty.
Appears in 45 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 of the other Contracting State may be taxed in that other State.
Appears in 41 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 of a company which is a resident of the other Contracting State State, may be taxed in that other State.
Appears in 41 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 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
Samples: Agreement for the Elimination 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 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 25 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 other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 15 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 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 15 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 of the other Contracting State may be taxed in that other Contracting State.
Appears in 15 contracts
Samples: Double Taxation Agreement, Agreement for the Elimination of Double Taxation, Income Tax Treaty
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 13 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 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
Samples: 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
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’ ' 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
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 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: Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, 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 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
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 6 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Avoidance 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 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
Samples: 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 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
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 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
Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Agreement 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 6 contracts
Samples: 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 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
Samples: Convention for the Avoidance of Double Taxation, Income and Capital Tax Treaty, 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 or a 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
Samples: Convention for the Elimination of Double Taxation, Income and Capital Tax Treaty, Income Tax Treaty
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
Samples: Income Tax Convention, Double Taxation Agreement, Income Tax Convention
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
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 of the other Contracting State may shall be taxed only in that other the first-mentioned State.
Appears in 5 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 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 similar body 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, 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 of a company which is a resident of the other Contracting State may be taxed in that other State.
Appears in 5 contracts
Samples: Income Tax Convention, 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 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: Agreement 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 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
Samples: 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 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
Samples: Taxation Agreement, Taxation Agreement, Taxation Agreement
DIRECTORS' FEES. Directors’ ' fees and or other similar payments remuneration derived by a resident of a Contracting State one of the States 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 5 contracts
Samples: Avoidance of Double Taxation Agreement (Dta), Income Tax Treaty, Avoidance of Double Taxation Agreement (Dta)
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
Samples: 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 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
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 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 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 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
Samples: 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 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’ ' 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
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Agreement, Double Taxation Treaty
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
Samples: 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. 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
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 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
Samples: 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 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
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 4 contracts
Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Income Tax Agreement, 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 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
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 a 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
Samples: Income and Capital Tax Convention, 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 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
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 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
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 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
Samples: International Tax Agreements, International Tax Agreements, 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 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
Samples: Income Tax Treaty, Agreement for the Avoidance of Double Taxation, Income 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 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 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 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 of the other Contracting State may be taxed in that 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 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, 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 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 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 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
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’ 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
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 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
Samples: Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, 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 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
Samples: 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 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
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Directors’ fees fee and other similar payments 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: 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 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. 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
Samples: 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 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 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Income Tax Convention
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
Samples: Convention for the Elimination of Double Taxation, Double Taxation Agreement, 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 shall be taxed taxable only in that other Contracting State.
Appears in 2 contracts
Samples: 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 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 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, 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 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
Samples: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, Agreement for Avoidance of Double Taxation of Income
DIRECTORS' FEES. Directors’ fees and other similar payments derived by a resident of a Contracting State One Side in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State Other Side may be taxed in that other StateOther Side.
Appears in 2 contracts
Samples: Arrangement for the Avoidance of Double Taxation, Arrangement 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 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
Samples: 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 may be taxed in that other State.
Appears in 2 contracts
Samples: 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 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
Samples: Agreement for 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 of directors or of a "Conselho Fiscal" 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 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
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 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 2 contracts
Samples: International Tax Agreements, International Tax Agreements
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 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 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 2 contracts
Samples: Income and Capital Tax Agreement, Income and Capital 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 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: 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 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
Samples: 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 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
Samples: 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
Samples: 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 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’ 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
Samples: Cooperation Agreement, Cooperation 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 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 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: Agreement for the Avoidance of Double Taxation, Tax Convention
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 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
Samples: Income Tax Convention, Convention 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 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 received by a resident of a Contracting State in his or her capacity as a member of the board of directors of a company an enterprise 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 and Capital 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 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 one of the Contracting State in his capacity States 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 2 contracts
Samples: 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 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
Samples: Agreement for the Avoidance of Double Taxation, Double Tax Treaty
DIRECTORS' FEES. Directors’ ' fees and other similar payments payment 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: Double Taxation Agreement, Income and Capital Tax Treaty
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 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 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
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
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 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
Samples: 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 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 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 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: Double Taxation Agreement, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion
