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of <h1>Article 15 of DTAA: Taxation of Salaries and Wages from Dependent Personal Services Explained.</h1> Article 15 of the Double Tax Avoidance Agreement (DTAA) between the Portuguese Republic and another state addresses the taxation of income from 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, where it may then be taxed. However, if the employee is present in the other state for 183 days or less, and the employer is not a resident or does not have a permanent establishment there, the income remains taxable only in the resident's home state. Income from employment on international ships or aircraft may be taxed in the state where the enterprise is a resident.
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