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of <h1>Taxation Rules for Dependent Personal Services Under Article 16 of DTAA Between Denmark and Another State</h1> Article 16 of the Double Tax Avoidance Agreement (DTAA) between Denmark and another Contracting State addresses the taxation of dependent personal services. Generally, salaries and wages earned by a resident of one Contracting State are taxable only in that State unless the employment is conducted in the other State. Exceptions apply if the employee is present in the other State for less than 183 days, the employer is not a resident of the other State, and the remuneration is not linked to a permanent establishment there. Remuneration from employment aboard international ships or aircraft may be taxed in the operating enterprise's State. For employment aboard aircraft operated by the Scandinavian Airlines System, remuneration is taxable only in Denmark.
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