Taxation of employment income: residence state generally taxes salaries unless work is exercised abroad, with limited treaty exceptions. Salaries and similar remuneration are taxable in the employee's State of residence unless the employment is exercised in the other Contracting State, where that State may tax the remuneration; however, exclusive taxation by the residence State applies if the employee's presence in the other State does not exceed an aggregate 183 days in any 12 month period, the payor is not a resident of the other State, and the remuneration is not borne by a permanent establishment or fixed base of the employer there.