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of <h1>Directors' fees from board roles in another state can be taxed there under Double Tax Avoidance Agreement.</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 between the two states, ensuring that such income may be taxed where the company is resident, thereby addressing potential issues of double taxation.
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