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>Article 15 of DTAA: Taxation of Salaries and Wages in Resident State, With Exceptions for Short-Term Work Abroad.</h1> Article 15 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of salaries, wages, and similar remuneration for employment. Generally, such income is taxable only in the resident's home state unless the employment is conducted in the other state, where it may also be taxed. Exceptions apply if the employee is present in the other state for 183 days or less, the employer is not a resident of that state, and the remuneration is not linked to a permanent establishment there. Additionally, income from employment on ships or aircraft in international traffic may be taxed in the employer's state.
TaxTMI 
TaxTMI 
