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ARTICLE 16

U.S. Income Tax Treaty — United States Model Income Tax Treaty - 1996 · 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.

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▸Contents — U.S. Income Tax Treaty — United States Model Income Tax Treaty - 1996
U.S. Income Tax Treaty — United States Model Income Tax Treaty - 1996

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