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of <h1>Directors' fees taxed in company's location under Double Tax Avoidance Agreement to prevent double taxation.</h1> Directors' fees and similar payments received by a resident of one Contracting State for serving as a member of the board of directors or a similar body of a company located in the other Contracting State can be subject to taxation in that other State. This provision is part of the Double Tax Avoidance Agreement (DTAA) between the two Contracting States, aimed at preventing double taxation and fiscal evasion with respect to taxes on income.
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