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<h1>Cross-Border Directors' Fees Taxable in Company's State Under Double Tax Avoidance Agreement</h1> Directors' fees and similar payments received by a resident of one Contracting State, when serving as a board member of a company in the other Contracting State, may be subject to taxation in the latter state. This provision is part of the Double Tax Avoidance Agreement between the two states, aimed at addressing tax liabilities related to cross-border directorships.