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of <h1>Directors' fees earned by a resident can be taxed in the company's residing state under Double Tax Avoidance Agreements.</h1> Directors' fees or other remuneration earned by a resident of one State, in their role as a member of the board of directors, 'bestuurder,' or 'commissaris' of a company residing in the other State, may be taxed in that other State. This provision is part of the Double Tax Avoidance Agreements, which are international conventions aimed at preventing double taxation on income.
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