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<h1>Article 15 of Double Tax Agreement: Taxation Rules for Dependent Personal Services and International Transport Employment Explained</h1> Article 15 of the Double Tax Avoidance Agreement between Mongolia and another Contracting State addresses the taxation of dependent personal services. Generally, salaries and wages are taxable only in the resident's home state unless the employment is conducted in the other state. If employment is in the other state, the income may be taxed there unless the individual is present for less than 183 days, the employer is not a resident of the other state, and the remuneration is not paid by a permanent establishment there. Income from employment on international ships, aircraft, or land vehicles is taxable only in the state of the enterprise.