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of <h1>Cross-Border Directors' Fees Taxed in Company's State under Double Tax Avoidance Agreement Provisions</h1> Directors' fees and similar payments received by a resident of one Contracting State for serving as a board member of a company located in the other Contracting State can be taxed in the latter State. This provision is part of the Double Tax Avoidance Agreement between the two countries, which outlines how such cross-border income is to be treated for tax purposes.
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