International Tax Agreements Act 1953
Taipei Agreement
AGREEMENT BETWEEN THE AUSTRALIAN COMMERCE AND INDUSTRY OFFICE AND THE TAIPEI ECONOMIC AND CULTURAL OFFICE CONCERNING THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
ARTICLE 16
Directors
'
fees
Directors ' fees and similar payments derived by a resident of a territory in the person ' s capacity as a member of the board of directors of a company which is a resident of the other territory may be taxed in that other territory.
View history note
Hide history noteDirectors ' fees and similar payments derived by a resident of a territory in the person ' s capacity as a member of the board of directors of a company which is a resident of the other territory may be taxed in that other territory.
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