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of <h1>DTAA Article 16: Taxation of Salaries and Wages in Cross-Border Employment and International Transport Scenarios</h1> Article 16 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of salaries, wages, and similar remuneration for dependent personal services. Generally, such income is taxable only in the state of residence unless the employment is exercised in the other state. However, if the recipient is present in the other state for 183 days or less, and the remuneration is paid by a non-resident employer not linked to a permanent establishment in the other state, it remains taxable only in the state of residence. Additionally, income from employment on ships or aircraft in international traffic may be taxed in the state of the enterprise operating them.
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