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<h1>Directors' fees from serving on a foreign board may be taxed under DTAA rules, valid until April 1, 2015.</h1> Directors' fees and similar payments received by a resident of one Contracting State for serving as a member of the Board of Directors, or a comparable body, 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 (DTAA) between Malta and the other Contracting State, applicable until April 1, 2015.