DIRECTORS' FEES. Notwithstanding anything contained in Article 11, directors' fees and 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 shall be deemed to have a source in, and may be taxed in, that other Contracting State.
Appears in 8 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. Notwithstanding anything contained in Article 11, the provisions of Articles 14 and 15 directors' fees and 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 shall be deemed to have a source in, and may be taxed in, in that other Contracting State.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Notwithstanding anything contained in the provisions of Article 1114, directors' fees and 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 shall be deemed to have a source in, and may be taxed in, in that other Contracting State.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
DIRECTORS' FEES. Notwithstanding anything contained in the provisions of Article 1114, directors' fees and 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 shall be deemed to have a source in, and may be taxed in, in that other Contracting State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
DIRECTORS' FEES. Notwithstanding anything contained in the provisions of Article 1114, directors' fees and 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 shall be deemed to have a source in, and may be taxed in, in that other Contracting State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
DIRECTORS' FEES. Notwithstanding anything contained in the provisions of Article 1114, directors' fees and 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 shall be deemed to have a source in, and may be taxed in, in that other Contracting State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
DIRECTORS' FEES. Notwithstanding anything contained in Article 11the provisions of Articles 14 and 15, directors' fees and 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 shall be deemed to have a source in, and may be taxed in, in that other Contracting State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
