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of <h1>Article 15 of Norway's DTAA: Taxation Rules for Salaries, Exceptions for Short Stays and International Transport.</h1> Article 15 of the Double Tax Avoidance Agreement (DTAA) between Norway and another Contracting State addresses the taxation of salaries and wages for dependent personal services. Generally, such income is taxable only in the resident's home state unless the employment is performed in the other state. Exceptions apply if the recipient is present in the other state for less than 183 days, the employer is not a resident of the other state, and the remuneration is not paid by a permanent establishment in the other state. Additionally, income from employment aboard ships or aircraft in international traffic may be taxed in the state of the enterprise operating them.
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