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of <h1>Directors' fees from cross-border board roles taxable under Double Tax Avoidance Agreement to prevent evasion.</h1> Directors' fees and similar payments received by a resident of one Contracting State for serving as a board member of a company in the other Contracting State may be subject to taxation in the latter state. This provision is part of the Double Tax Avoidance Agreement (DTAA) between the two states, aimed at preventing tax evasion and ensuring that income is taxed in the appropriate jurisdiction.
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