Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxation of Salaries: Resident State Tax Unless Work Done Abroad, With Exceptions for Short-Term Foreign Employment</h1> Salaries, wages, and similar remuneration earned by a resident of one Contracting State are taxable only in that State unless the employment is performed in the other Contracting State, where it may also be taxed. However, if the recipient is present in the other State for no more than 183 days within a 12-month period, and the remuneration is paid by an employer not resident in the other State and not linked to a permanent establishment there, it remains taxable only in the resident State. Remuneration for employment on a ship or aircraft in international traffic is taxable only in the enterprise's State.
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