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of <h1>Taxation Rules for Cross-Border Employment Under Article 15 of Hungary's DTAA Explained</h1> Article 15 of the Double Taxation Avoidance Agreement (DTAA) between Hungary and another Contracting State addresses taxation of dependent personal services. Salaries and wages earned by a resident of one state are generally taxable only in that state unless the employment occurs in the other state, where they may also be taxed. However, if the employee is present in the other state for 183 days or less, the remuneration is paid by a non-resident employer, and not linked to a permanent establishment there, it remains taxable only in the resident state. Employment on international ships or aircraft may be taxed in the enterprise's state.
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