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of <h1>Directors' Fees Taxable in Company's Resident State Under Double Tax Avoidance Agreement Section</h1> Directors' fees and similar payments received by a resident of one Contracting State, due to their role as a member of the board of directors, supervisory board, or similar organ of a company resident in the other Contracting State, may be subject to taxation in that other State. This provision is part of the Double Tax Avoidance Agreement between the Contracting States, aiming to prevent double taxation on such income.
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