AUSTRALIAN TAX TREATIES

Chinese Agreement  

AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE PEOPLE ' S REPUBLIC OF CHINA FOR 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 person who is a resident of a Contracting State 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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