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of <h1>DTAA Article 15: Taxation Rules for Cross-Border Employment Income Between Luxembourg and Other States Explained</h1> Article 15 of the Double Tax Avoidance Agreement (DTAA) between Luxembourg and another Contracting State addresses the taxation of salaries, wages, and similar remuneration derived by a resident of one state. Such income is taxable only in the resident's 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 less than 183 days, the employer is not a resident of the other state, and the remuneration is not linked to a permanent establishment there. Employment on international ships or aircraft is taxable in the enterprise's state.
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