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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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DT: Yugoslavia: double taxation agreement, Article 16: Fees derived from work on joint business boards (directors' fees)

 

(1) Directors’ fees and similar payments derived by a resident of Yugoslavia in his capacity as a member of the board of directors of a company which is a resident of the United Kingdom may be taxed in the United Kingdom.

(2) Fees and similar payments derived by a resident of the United Kingdom in his capacity as a member of a joint business board of an enterprise which is a resident of Yugoslavia may be taxed in Yugoslavia.