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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Directors' fees may be taxed in the company's resident state under Double Tax Avoidance Agreement rules.</h1> Directors' fees and similar payments received by a resident of one Contracting State, when serving as a member of the Board of Directors or a similar position in a company that is a resident of the other Contracting State, may be subject to taxation in the latter State. This provision is part of the Double Tax Avoidance Agreement between the two countries, aimed at preventing double taxation on income derived from cross-border directorship roles.