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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxation of Salaries Under DTAA: Article 15 Explains Rules for Cross-Border Employment and Exceptions for Short Stays.</h1> Article 15 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of salaries, wages, and similar remuneration for employment. Generally, such income is taxable only in the state of residence unless the employment is exercised in the other state, where it may also be taxed. Exceptions apply if the employee is present in the other state for no more than 183 days, the employer is not a resident of the other state, and the remuneration is not linked to a permanent establishment in the other state. Income from employment aboard ships or aircraft in international traffic is taxable in the state of effective management.
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