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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 15 of DTAA: Tax Rules for Dependent Personal Services and International Employment between Russia and Another State</h1> Article 15 of the Double Tax Avoidance Agreement (DTAA) between Russia and another state addresses the taxation of dependent personal services. Salaries and wages earned by a resident of one contracting state are generally taxable only in that state unless the employment is conducted in the other state. However, if certain conditions are met-such as the recipient's presence in the other state not exceeding 183 days, the employer being non-resident in the other state, and the remuneration not being linked to a permanent establishment in that state-the income remains taxable in the resident's home state. Remuneration for employment on international ships or aircraft is taxed in the state of the enterprise operating them.
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