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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Taxation for Cross-Border Employment: Key Rules and 183-Day Exception Explained</h1> Salaries, wages, and similar remuneration earned by a resident of one territory are generally taxable only in that territory unless the employment is conducted in another territory, in which case the income may be taxed there. However, if the individual is present in the other territory for no more than 183 days in a twelve-month period, is paid by an employer not resident in that other territory, and the remuneration is not linked to a permanent establishment there, the income remains taxable only in the resident's territory. Income from employment on ships or aircraft in international traffic may be taxed in the territory of the enterprise operating them.
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