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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxation of Salaries Under Article 17: Key Rules for Residents Working Abroad and Transport Sector Employees.</h1> Article 17 of the Double Tax Avoidance Agreement between Tanzania and another Contracting State addresses the taxation of dependent personal services. Generally, salaries and wages earned by a resident of one Contracting State are taxable only in that State unless the employment is exercised 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 of the other State nor has a permanent establishment there, the income is taxable only in the resident's home State. Income from employment on international ships or aircraft is taxable where the enterprise's effective management is located.
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