Australian Tax Treaties
Swiss Convention
CONVENTION BETWEEN AUSTRALIA AND THE SWISS CONFEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, WITH PROTOCOL
CHAPTER III
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TAXATION OF INCOME
ARTICLE 16
Directors
'
fees
Directors ' fees and other similar payments derived by 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 State.
Directors ' fees and other similar payments derived by 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 State.
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