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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Double Tax Agreement: Article 15 outlines tax rules on salaries, wages; key exceptions for short-term employment abroad.</h1> Article 15 of the Double Tax Avoidance Agreement between Nepal and another Contracting State addresses the taxation of salaries, wages, and similar remuneration for employment. Generally, such income is taxable only in the resident state unless the employment occurs in the other state. Exceptions allow taxation solely in the resident state if the employee 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 borne by a permanent establishment in the other state. Remuneration for employment on ships or aircraft in international traffic may be taxed in the enterprise's state.
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