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of <h1>Directors' fees taxed in company's resident country under Double Tax Avoidance Agreement terms.</h1> Directors' fees and similar payments received by a resident of one Contracting State for serving as a board member or in a similar capacity for a company that is a resident of 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 two countries, ensuring that such income can be taxed by the country where the company is resident, in addition to any potential taxation by the resident's home country.
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