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of <h1>Directors' fees taxed in company's state under DTAA for cross-border roles in two Contracting States.</h1> Directors' fees and similar payments received by a resident of one Contracting State, when serving as a board member of a company in the other Contracting State, may be subject to taxation in the state where the company resides. This provision is part of the Double Tax Avoidance Agreement (DTAA) between the two states, aimed at regulating tax obligations for cross-border directorship roles.
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