UNITED STATES MODEL INCOME TAX CONVENTION OF NOVEMBER 15, 2006

Article 15

U.S. Income Tax Treaty — united states model tax treaty documents: model006.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

DIRECTORS' FEES

Directors' fees and other compensation derived by a resident of a Contracting State for services rendered in the other 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 that other Contracting State.

2006 U.S. Model Income Tax Convention

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▸Contents — U.S. Income Tax Treaty — united states model tax treaty documents: model006.pdf

U.S. Income Tax Treaty — united states model tax treaty documents: model006.pdf

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