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<h1>Article 15: Taxation of Income from Dependent Services under Double Tax Avoidance Agreement</h1> Article 15 of the Double Tax Avoidance Agreement between the Netherlands and another state addresses the taxation of income from dependent personal services. Generally, salaries and wages earned by a resident are taxable only in their home state unless the employment is conducted in the other state, where it may also be taxed. Exceptions allow taxation solely in the home state if the individual is present in the other state for no more than 183 days, the employer is not a resident of the other state, and the employer does not have a permanent establishment there. Income from employment on international ships or aircraft is taxable only in the resident's state.