Article 16. DIRECTORS' FEES

U.S. Income Tax Treaty — Kazahkstan Technical Explanation – 1993 · 2026-10-03 edition · updated 2026-10-04 · United States

This Article provides that a Contracting State may tax the fees paid by a company which is a resident of that State for services performed by a resident of the other Contracting State in his or her capacity as a director of the company. For this purpose, "similar payments" includes fixed salaries (or the

portion thereof) paid for services performed as a director (not to include any portion of such salary paid for performance as an officer).

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — U.S. Income Tax Treaty — Kazahkstan Technical Explanation – 1993

U.S. Income Tax Treaty — Kazahkstan Technical Explanation – 1993

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.