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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 16: Taxation of Personal Service Income under UK-India Double Taxation Avoidance Agreement Explained</h1> Article 16 of the Double Taxation Avoidance Agreement between Great Britain and Northern Ireland and India addresses the taxation of personal service income. Generally, salaries and wages are taxable only in the resident's home state unless the employment is exercised in the other state. Exceptions exist where the resident is present in the other state for 183 days or less, the employer is not a resident of the other state, and the remuneration is not deductible in the other state's tax computations. Additionally, income from employment on ships or aircraft in international traffic may be taxed in the resident's home state.
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