ARTICLE 16

U.S. Income Tax Treaty — Venezuela Income Tax Treaty - 1999 · 2026-10-03 edition · updated 2026-10-04 · United States

Directors' Fees

Notwithstanding the provisions of Articles 14 (Independent Personal Services) and 15 (Dependent Personal Services), directors' fees and other similar payments derived by a resident of a Contracting State for services performed in the other 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.

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▸Contents — U.S. Income Tax Treaty — Venezuela Income Tax Treaty - 1999

U.S. Income Tax Treaty — Venezuela Income Tax Treaty - 1999

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