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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 15: Taxation of Salaries Under Jordan's Double Tax Agreement; Key Exceptions for Cross-Border Employment Explained.</h1> Article 15 of the Double Tax Avoidance Agreement between the Hashemite Kingdom of Jordan and another Contracting State addresses the taxation of salaries, wages, and similar remuneration. Generally, such income is taxable only in the resident's home state unless the employment is exercised in the other state, where it may also be taxed. Exceptions include cases where the employee is present in the other state for no more than 183 days, the employer is not a resident of the other state, and the remuneration is not linked to a permanent establishment there. Income from employment on ships or aircraft in international traffic is taxable only in the enterprise's resident state.
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