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of <h1>Directors' fees from cross-border board service may be taxed under the Double Tax Avoidance Agreement to prevent double taxation.</h1> Directors' fees and similar payments received by a resident of one Contracting State for serving as a board member in a company located in the other Contracting State may be subject to taxation in the latter State. This provision is part of the Double Tax Avoidance Agreement (DTAA) between the two States, aimed at preventing double taxation and promoting international economic cooperation.
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