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of <h1>DTAA Article 15: Taxation of Salaries in Cross-Border Employment and International Transport Explained</h1> Article 15 of the Double Tax Avoidance Agreement (DTAA) between Indonesia and another Contracting State addresses taxation of dependent personal services. Salaries and wages earned by a resident of one Contracting State are generally taxable only in that State unless the employment is performed in the other State, in which case the income may be taxed there. Exceptions allow taxation solely in the resident's State if the individual 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 in the other State. Income from employment on ships or aircraft in international traffic is taxable only in the enterprise's State.
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