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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income from Dependent Services Taxed Where Services Performed; Special Rule for International Transport Under Tax Agreement</h1> Salaries, wages, and similar earnings from dependent personal services in one Contracting State may be taxed in the State where the services are performed. However, if the income arises from work on a ship or aircraft engaged in international transport, it is taxable only in the State where the enterprise's place of effective management is located. This provision is part of a Double Tax Avoidance Agreement aimed at preventing double taxation of income between Contracting States.
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