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of <h1>Directors' fees for supervisory roles may be taxed in the company's country under DTAA to prevent double taxation.</h1> Directors' fees and similar payments received by a resident of one Contracting State, when serving as a board member with supervisory roles in a company located in the other Contracting State, may be subject to taxation in that other State. This provision is part of the Double Tax Avoidance Agreement (DTAA) between the two countries, aiming to prevent double taxation on income earned across borders by such directors.
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