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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Directors' fees may be taxed in the company's residing state under DTAA to prevent double taxation.</h1> Directors' fees and similar payments received by a resident of one Contracting State, in their role as a member of the Board of Directors of a company residing in the other Contracting State, may be subject to taxation in that other Contracting State. This provision is part of the Double Tax Avoidance Agreement (DTAA) between the involved states, aiming to prevent double taxation on income such as directors' fees.