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<h1>Directors' fees from board roles in another country may be taxed there under Double Tax Avoidance Agreement.</h1> Directors' fees and similar payments received by a resident of one Contracting State, for serving as a member of the Board of Directors of a company 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 and fiscal evasion regarding taxes on income.