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<h1>Directors' Fees Taxable in Other State Under Double Tax Avoidance Agreement to Prevent Double Taxation</h1> Directors' fees and similar payments received by a resident of one Contracting State for serving as a member of a company's board of directors or supervisory board in the other Contracting State can be taxed in that other State. This provision is part of the Double Tax Avoidance Agreement (DTAA) between the involved countries, aiming to prevent double taxation on such income.