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of <h1>Article 16 of DTAA: Tax Rules for Salaries from Dependent Services Between Bangladesh and Contracting State Explained</h1> Article 16 of the Double Tax Avoidance Agreement (DTAA) between Bangladesh and another Contracting State addresses the taxation of income from 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. However, if certain conditions are met, such as the duration of stay not exceeding 183 days, the remuneration paid by a non-resident employer, and no deduction from profits of a permanent establishment in the other State, the income remains taxable only in the resident State. Additionally, income from services performed on international ships or aircraft is taxable only in the enterprise's State.
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