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of <h1>Directors' Fees Taxable in State Where Company Is Based Under Double Tax Avoidance Agreement</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, may be subject to taxation in the latter state. This provision is part of the Double Tax Avoidance Agreement between the two states, aiming to prevent double taxation on such income derived from cross-border directorship roles.
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