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of <h1>Taxation Rules for Cross-Border Employment: Article 15 Explains Income Taxation and Exceptions Under Double Taxation Avoidance Agreement.</h1> Article 15 of the Double Taxation Avoidance Agreement between two Contracting States addresses the taxation of salaries, wages, and similar remuneration. Generally, such income is taxable only in the resident's home state unless the employment is conducted in the other state, where it may also be taxed. Exceptions apply if the individual is present in the other state for 183 days or less, the employer is not a resident of the other state, and the remuneration is not linked to a permanent establishment there. Additionally, income from employment on international ships or aircraft may be taxed in the enterprise's home state, and certain national air transport employees may be exempt from tax.
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