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ARTICLE 16

U.S. Income Tax Treaty — Ireland Income Tax Treaty - 1997 · 2026-10-03 edition · updated 2026-10-04 · United States

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 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 are paid in respect of attendance at meetings held in the other Contracting State.

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▸Contents — U.S. Income Tax Treaty — Ireland Income Tax Treaty - 1997
U.S. Income Tax Treaty — Ireland Income Tax Treaty - 1997

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