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of <h1>Taxation of Salaries: Residents Taxed Locally Unless Working Abroad Over 183 Days or in International Traffic</h1> Salaries and wages earned by a resident of one Contracting State are generally taxable only in that State unless the employment is conducted in the other Contracting State, where it may also be taxed. However, if the resident is present in the other State for 183 days or less, and the remuneration is paid by a non-resident employer not linked to a permanent establishment in the other State, it remains taxable only in the resident's State. Remuneration for work on ships or aircraft in international traffic is taxable only in the State where the enterprise's effective management is located.
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