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of <h1>Double Taxation Agreement Article 15: Taxation Rules for Cross-Border Employment and International Traffic Explained.</h1> Article 15 of the Double Taxation Avoidance Agreement (DTAA) addresses the taxation of income from dependent personal services. It stipulates that salaries and similar remuneration earned by a resident of one contracting state are taxable only in that state unless the employment occurs in the other contracting state, where it may also be taxed. However, if the individual is present in the other state for 183 days or less, and the remuneration is paid by a non-resident employer without a permanent establishment there, it remains taxable only in the resident's state. Remuneration from employment on ships or aircraft in international traffic is taxable where the enterprise's effective management is located.
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