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of <h1>Article 15 of DTAA: Taxation Rules for Dependent Personal Services Across Contracting States Explained</h1> Article 15 of the Double Taxation Avoidance Agreement (DTAA) between Thailand and another Contracting State addresses the taxation of dependent personal services. It stipulates that salaries and similar remuneration earned by a resident of one Contracting State are generally taxable only in that State, unless the employment is conducted in the other State, where it may also be taxed. However, if the recipient is present in the other State for no more than 183 days within a twelve-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 home State. Additionally, income from employment on international ships or aircraft operated by an enterprise of a Contracting State may be taxed in that State.
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