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of <h1>Directors' fees taxed in company's resident state under DTAA to prevent double taxation across jurisdictions.</h1> Directors' fees and similar payments received by a resident of one Contracting State, when serving as a board member of a company residing in another Contracting State, are subject to taxation in the latter State. This provision is part of the Double Tax Avoidance Agreement (DTAA) framework, which aims to prevent double taxation on income earned across different jurisdictions.
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