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of <h1>Directors' fees taxed in company's state under Double Tax Avoidance Agreement to prevent cross-border double taxation.</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 state where the company resides. This provision is part of the Double Tax Avoidance Agreement (DTAA) between the two states, aimed at preventing double taxation on income earned across borders.
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