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<h1>DTAA Article 17: Taxation Rules for Employment Income Between Romania and Partner State Until December 15, 2013</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between Romania and another Contracting State, effective until December 15, 2013, addresses taxation of dependent personal services. Salaries and similar remuneration for employment are typically taxable only in the resident's state unless the employment occurs in the other state. However, if the employee is present in the other state for 183 days or less, and the employer is not a resident or does not have a permanent establishment there, the income remains taxable only in the resident's state. Employment on international ships or aircraft may be taxed in the operating enterprise's state.