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of <h1>Directors' fees taxed in company's home country under DTAA to prevent tax evasion and ensure proper jurisdiction.</h1> Directors' fees and similar payments received by a resident of one Contracting State, in their role as a board member of a company based in the other Contracting State, are subject to taxation in the latter State. This provision is part of the Double Tax Avoidance Agreement (DTAA) between the two countries, aimed at preventing tax evasion and ensuring that income is taxed in the appropriate jurisdiction.
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