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of <h1>DTAA Article 15: Taxation Rules for Cross-Border Employment and International Transport Income Between Romania and Partner State</h1> Article 15 of the Double Tax Avoidance Agreement (DTAA) between Romania and another Contracting State addresses the taxation of dependent personal services. Generally, salaries and wages earned by a resident from employment are taxable only in their home state unless the work is performed in the other state. However, if the employee is present in the other state for less than 183 days, is paid by a non-resident employer, and the remuneration is not linked to a permanent establishment there, the income remains taxable only in the home state. Additionally, income from employment on ships or aircraft in international traffic is taxed where the enterprise's effective management is located.
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