Taxation of employment income: generally taxed in the resident State unless duties abroad alter source-state taxing rights. Article 15 allocates taxation of remuneration for dependent personal services primarily to the resident State but allows the State where the employment is ... Summary
Taxation of employment income: generally taxed in the resident State unless duties abroad alter source-state taxing rights.
Article 15 allocates taxation of remuneration for dependent personal services primarily to the resident State but allows the State where the employment is exercised to tax such remuneration. A short-stay exception prevents source-state taxation when the stay in the source State is limited, the employer is not resident in the source State, and the remuneration is not borne by the employer's permanent establishment or fixed base there. Remuneration for employment on ships or aircraft in international traffic may be taxed in the enterprise's State.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 1
Join Channel
TaxTMI 
