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of <h1>Directors' Fees Taxed in Company's State Under DTAA to Prevent Double Taxation on Cross-Border Income</h1> Directors' fees and similar payments received by a resident of one contracting state, in their role as a board member of a company located 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 preventing double taxation on income earned across borders.
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