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<h1>Directors' Fees Taxed in Company State Under UK Double Tax Avoidance Agreement to Prevent Double Taxation.</h1> Directors' fees and similar payments received by a resident of one Contracting State, when serving as a board member of a company residing in the other Contracting State, may be subject to taxation in the latter State. This provision is part of the Double Tax Avoidance Agreement (DTAA) between the United Kingdom and another Contracting State, aimed at preventing double taxation and promoting fiscal cooperation between the two jurisdictions.