Dependent personal services: employment income taxed in resident state unless worked abroad; short presence and nonresident employer can limit taxation. Remuneration for employment exercised in the other Contracting State may be taxed there, except where the employee's presence in that State is limited, ... Summary
Dependent personal services: employment income taxed in resident state unless worked abroad; short presence and nonresident employer can limit taxation.
Remuneration for employment exercised in the other Contracting State may be taxed there, except where the employee's presence in that State is limited, the employer is not resident there, and the remuneration is not borne by a permanent establishment or fixed base of the employer, in which case taxation is confined to the resident State.
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