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of <h1>Article 16: Taxation of Salaries in Double Tax Avoidance Agreement Explained; Key Conditions for Tax Residency Highlighted</h1> Article 16 of the Double Tax Avoidance Agreement between Namibia and another contracting state addresses the taxation of salaries, wages, and similar remuneration for dependent personal services. Generally, such income is taxable only in the resident's state unless the employment is conducted in the other state. However, if the recipient is present in the other state for no more than 183 days in a twelve-month period, is paid by a non-resident employer, and the remuneration is not linked to a permanent establishment in the other state, it remains taxable only in the resident's state. Additionally, remuneration for employment on international ships or aircraft is taxable where the enterprise's effective management is located.
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