Home Acts & Rules DTAA Synthesised Text Poland This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Article 17 - Directors' fees remuneration of top-level managerial officials - PolandExtract ARTICLE 17 DIRECTORS' FEES REMUNERATION OF TOP-LEVEL MANAGERIAL OFFICIALS 1. 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 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.
|