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of <h1>Taxation of Salaries Based on Residency and Employment Location Under 183-Day Rule and International Transport Clause</h1> Salaries, wages, and similar remuneration earned by a resident of one Contracting State for employment are generally taxable only in that State unless the employment is performed in the other Contracting State, where it may also be taxed. However, if the resident is present in the other State for no more than 183 days in a 12-month period, and the remuneration is paid by an employer not resident in the other State and not borne by a permanent establishment there, it remains taxable only in the resident's State. Employment on international ships or aircraft is taxable only in the enterprise's State.
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