Changes concerning income taxation of so called company’s directors (members of the board, supervisory board or other company bodies)
Introduced by the protocol changes to the double taxation convention assume also the introduction of changes concerning income taxation of so called company’s directors.
The changes in this scope assume that income taxation of directors will take place exclusively in the country of residence (place of residence or the seat) of the member of the board, not as it happened so far only in the seat of the company paying benefits.
