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of <h1>International Employment Income Taxation and 183-Day Rule Explained</h1> Salaries, wages, and similar remuneration earned by a resident of one Contracting State for employment are generally taxable only in that State unless the employment is conducted in the other Contracting State, in which case the income may be taxed there. However, if the resident is present in the other State for no more than 183 days in a calendar year, the employer is not a resident of the other State, and the remuneration is not linked to a permanent establishment in the other State, the income remains taxable only in the resident's home State. Income from employment on ships or aircraft in international traffic may be taxed where the enterprise's effective management is located.
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