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<h1>Directors' Fees Taxable in Company's State Under Double Tax Avoidance Agreement for Cross-Border Governance Roles.</h1> Directors' fees or other remuneration received by a resident of one state for serving on the board of directors, as a 'bestuurder,' or 'commissaris' of a company located in the other state may be subject to taxation in that other state. This provision is part of the Double Tax Avoidance Agreement between the two states, which aims to prevent double taxation and ensure fair tax practices for individuals involved in cross-border corporate governance roles.