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<h1>Double Tax Avoidance Agreement: Directors' Fees Taxed in Company's State for Cross-Border Board Members Under Specific Provision</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 that other State. This provision is part of the Double Tax Avoidance Agreement between the Hashemite Kingdom of Jordan and the other Contracting State, aiming to prevent double taxation on such income.