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of <h1>Income from board memberships and managerial roles in foreign companies can be taxed in that company's country under DTAA.</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 taxed in the latter. Similarly, salaries, wages, and other remuneration received by a resident for holding a top-level managerial position in a company located in the other Contracting State are also subject to taxation in that State. This provision is part of the Double Tax Avoidance Agreement between the two countries, aiming to prevent tax evasion and ensure fair taxation of cross-border income.
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