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of <h1>Taxation of Salaries Under Article 15 of DTAA: Key Rules for Cross-Border Employment and Exemptions Explained</h1> Article 15 of the Double Tax Avoidance Agreement (DTAA) between Australia and another Contracting State addresses the taxation of salaries, wages, and similar remuneration derived by a resident of one Contracting State. Such income is typically taxable only in the resident's home state unless the employment is performed in the other state, in which case it may be taxed there. Exceptions apply if the individual is present in the other state for no more than 183 days, the employer is not a resident of that state, and the remuneration is not deductible by a permanent establishment there. Remuneration for employment aboard international ships or aircraft may be taxed by the resident's home state.
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