Australian Tax Treaties
Japanese Convention
CONVENTION BETWEEN AUSTRALIA AND JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
ARTICLE 15
Directors
'
Fees
Directors ' fees and other similar payments derived by a person who is a resident of a Contracting State in that person ' s 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 Contracting State.
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) has modified the application of this tax treaty. A synthesised text of the MLI and this tax treaty is available to facilitate the understanding of how the MLI modifies this tax treaty.
Directors ' fees and other similar payments derived by a person who is a resident of a Contracting State in that person ' s 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 Contracting State.
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