Australian Tax Treaties
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 similar payments derived by a person who is a resident of one of the Contracting States in the 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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