TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 15: When employment income is taxed abroad, 183-day rule preserves residence-only taxation in many cases</h1> Article 15 allocates taxing rights on employment income between the two Contracting States. As a rule, salaries, wages and similar remuneration of a resident are taxable only in the State of residence, unless the employment is exercised in the other State, in which case that other State may also tax. However, exclusive taxation in the State of residence is preserved if the employee's presence in the other State does not exceed 183 days in any relevant twelve-month period, the employer is not a resident of that other State, and the remuneration is not borne by a permanent establishment or fixed base there. Income from employment aboard ships or aircraft in international traffic operated by an enterprise of a Contracting State may be taxed in that State.
TaxTMI 
TaxTMI 
