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 Armenia's DTAA: Taxation Rules for Salaries, Wages in Cross-Border Employment Explained.</h1> Article 15 of the Double Tax Avoidance Agreement (DTAA) between Armenia and another Contracting State addresses the taxation of salaries, wages, and similar remuneration for dependent personal services. Generally, such income is taxable only in the resident's home state unless the employment is exercised in the other state, allowing taxation there. Exceptions apply if the recipient is present in the other state for 183 days or less, the employer is not a resident of the other state, and the remuneration is not linked to a permanent establishment there. Additionally, income from employment on international ships or aircraft may be taxed in the enterprise's home state.
TaxTMI 
TaxTMI 
