Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Directors' Fees Taxable in Company's State Under DTAA to Prevent Double Taxation and Fiscal Evasion</h1> Directors' fees and similar payments received by a resident of one Contracting State for serving as a board member of a company in the other Contracting State may be 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 double taxation and fiscal evasion concerning taxes on income.