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<h1>Director's Fees in Cross-Border Roles Taxable Under Double Tax Avoidance Agreement for Board Members</h1> Director's fees and similar payments received by a resident of one Contracting State, when serving as a board member of 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, aimed at preventing double taxation and ensuring tax compliance for cross-border directors' remuneration.