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of <h1>Poland's DTAA Article 16: Tax Rules for Salaries, Wages, and International Employment Explained</h1> Article 16 of the Double Tax Avoidance Agreement (DTAA) between Poland and another Contracting State addresses the taxation of dependent personal services. Salaries and wages earned by a resident of one state are taxable only in that state unless the employment is conducted in the other state, where it may also be taxed. However, if the employee is present in the other state for no more than 183 days in a twelve-month period, and the remuneration is paid by a non-resident employer without a permanent establishment in that state, it remains taxable only in the resident state. Remuneration from employment on international ships or aircraft is taxable in the state of the enterprise operating them.
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