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<h1>Taxation of Salaries Under Article 16 of DTAA: Home State Taxation Unless Employed Abroad with Specific Exceptions</h1> Article 16 of the Double Taxation Avoidance Agreement (DTAA) between the UK and another Contracting State addresses the taxation of salaries, wages, and similar remuneration. Generally, such income is taxable only in the resident's home state unless the employment is conducted in the other state, in which case it may also be taxed there. Exceptions include cases where the employee is present in the other state for 183 days or less, the employer is not a resident of the other state, and the remuneration is not tax-deductible in the other state. Additionally, remuneration from employment on ships or aircraft in international traffic is taxable in the state where the operator resides.