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>Taxation of Salaries Under Article 15: Rules for Cross-Border Employment and 183-Day Presence Limit Explained</h1> Article 15 of the Double Tax Avoidance Agreement between Croatia and another Contracting State addresses the taxation of dependent personal services. Salaries, wages, and similar remuneration earned by a resident of one State are generally taxable only in that State unless the employment is conducted in the other State, in which case it may be taxed there. However, if the employee is present in the other State for 183 days or less within a 12-month period, and the remuneration is paid by a non-resident employer not linked to a permanent establishment in the other State, it remains taxable only in the resident's State. Employment on ships or aircraft in international traffic by an enterprise of a Contracting State may be taxed in that State.
TaxTMI 
TaxTMI 
