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of <h1>Directors' Fees Taxed Under Article 16 of Brazil's Double Tax Avoidance Agreement to Prevent Double Taxation</h1> Article 16 of the Double Tax Avoidance Agreement (DTAA) between Brazil and another contracting state addresses the taxation of directors' fees. It stipulates that fees and similar payments received by a resident of one contracting state, in their role as a board or council member of a company residing in the other contracting state, may be subject to taxation in the latter state. This provision is part of international conventions aimed at preventing double taxation and ensuring clarity in tax obligations for cross-border directors' earnings.
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