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of <h1>Taxation of Salaries Under Article 15: Residency-Based Rules for Employment Across Contracting States</h1> Article 15 of the Double Tax Avoidance Agreement between Russia and another Contracting State addresses the taxation of dependent personal services. Generally, salaries and wages earned by a resident of one state are taxed only in that 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 in the other state, the income is taxed in the resident's home state. Additionally, income from employment on ships or aircraft in international traffic is taxed in the state of the enterprise operating them.
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