Directors’ Fees | Article 16 | OECD Model Tax Convention

 

Article 16 The taxation on pay-out received by the members of the board of the company is mentioned under Article 16 of the OECD model tax convention. As the members of the board might provide services in multiple locations, identifying the taxing jurisdiction will be a difficult job. To simplify, the provisions of Article 16 … Continue reading Directors’ Fees | Article 16 | OECD Model Tax Convention