Dependent personal services: taxability depends on residence versus place of employment, with a temporary-presence exemption. Salaries and similar remuneration are taxable in the employee's State of residence unless the employment is exercised in the other State, in which case that other State may tax the remuneration. An exception confines taxation to the State of residence where the employee's presence in the other State is temporary, the employer is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base there. Remuneration for employment aboard ships or aircraft in international traffic is taxable in the enterprise's State.