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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 15: Taxation Rules for Dependent Personal Services under Double Tax Avoidance Agreement Explained</h1> Article 15 of the Double Tax Avoidance Agreement between Thailand and another Contracting State outlines the taxation rules for dependent personal services. Salaries and wages earned by a resident of one state are generally taxable only in that state unless the employment is conducted in the other state. If the employment is in the other state, the income may be taxed there unless the individual is present for 183 days or less, the employer is not a resident of the other state, and the remuneration is not covered by a local enterprise. Income from employment on ships or aircraft in international traffic is taxable only in the state of the enterprise.
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