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of <h1>Directors' fees for board members may be taxed in the company's country under the 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 residing 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, aiming to prevent the same income from being taxed in both jurisdictions.
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