AUSTRALIAN TAX TREATIES

Spanish Agreement  

AGREEMENT BETWEEN AUSTRALIA AND THE KINGDOM OF SPAIN 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 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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