Taxation of employment income: source state may tax where services are performed; short-stay exemption limits source claims. Salaries, wages and similar remuneration are taxable in the employee's State of residence unless the employment is exercised in the other State, in which case that other State may tax such remuneration; however, remuneration is taxable only in the State of residence if the employee's presence in the other State does not exceed a 183-day period in any twelve-month period, the payer is not a resident of the other State, and the remuneration is not borne by a permanent establishment or fixed base there.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation of employment income: source state may tax where services are performed; short-stay exemption limits source claims.
Salaries, wages and similar remuneration are taxable in the employee's State of residence unless the employment is exercised in the other State, in which case that other State may tax such remuneration; however, remuneration is taxable only in the State of residence if the employee's presence in the other State does not exceed a 183-day period in any twelve-month period, the payer is not a resident of the other State, and the remuneration is not borne by a permanent establishment or fixed base there.
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