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of <h1>Taxation of Salaries Under DTAA: Article 15 Explains Rules for Cross-Border Employment and Exceptions for Short Stays.</h1> Article 15 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of dependent personal services. It establishes that salaries and wages earned by a resident of one State are taxable only in that State unless the employment is exercised in the other State, where it may also be taxed. Exceptions apply if the employee is present in the other State for no more than 183 days in a twelve-month period, the employer is not a resident of the other State, and the remuneration is not linked to a permanent establishment in that State. Additionally, remuneration from employment on ships or aircraft in international traffic may be taxed in the operating State.
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