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of <h1>Taxation of Dependent Personal Services Under Article 15 of Double Tax Avoidance Agreement Explained</h1> Article 15 of the Double Tax Avoidance Agreement between Cyprus and another Contracting State addresses the taxation of dependent personal services. Salaries and wages earned by a resident of one state are generally taxable only in that state unless the employment occurs in the other state. However, if the resident 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 in the other state, the income remains taxable only in the resident's home state. Employment aboard international ships or aircraft is taxed in the state of the enterprise operating them.
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