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of <h1>Article 15: Taxation of Salaries in Double Tax Agreements, Key Exceptions for Cross-Border Employment Explained.</h1> Article 15 of the Double Tax Avoidance Agreement between two Contracting States addresses taxation of dependent personal services. It states that salaries and wages earned by a resident are taxable only in their resident state unless the employment is exercised in the other state. Exceptions apply if the employee is present in the other state for no more than 183 days, 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 is taxable only in the resident state.
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