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of <h1>Income Taxation Rules Under Article 16 of DTAA: Dependent Personal Services and International Employment Explained</h1> Article 16 of the Double Tax Avoidance Agreement (DTAA) between Italy 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 the recipient is in the other State for no more than 183 days in a fiscal year, the remuneration is paid by a non-resident employer, and not linked to a permanent establishment in the other State, then it remains taxable only in the resident's State. Additionally, income from employment on international ships or aircraft may be taxed where the enterprise's effective management is located.
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