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of <h1>Resident Directors' Fees in Cross-Border Companies Taxable in Company's State per Double Tax Avoidance Agreement.</h1> Directors' fees and similar payments received by a resident of one Contracting State for serving as a board member of a company residing 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 involved countries, aiming to regulate and prevent double taxation on such cross-border income.
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