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of <h1>Taxation of Salaries Under Article 15 of Double Tax Avoidance Agreement: Key Conditions and Exceptions Explained</h1> Article 15 of the Double Tax Avoidance Agreement between Ukraine and another Contracting State addresses the taxation of salaries, wages, and similar remuneration for dependent personal services. Generally, such income is taxable only in the resident's home state unless the employment is conducted in the other state, where it may also be taxed. 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, and the remuneration not being linked to a permanent establishment in the other state-the income remains taxable only in the resident's home state. Remuneration from employment on international ships or aircraft is taxable in the state where the enterprise is resident.
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