TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Understanding Article 15 of DTAA: Taxation of Salaries & Wages, Exceptions for Short-term Employment Abroad</h1> Article 15 of the Double Tax Avoidance Agreement (DTAA) between Turkey and another Contracting State addresses taxation of salaries and wages from employment. Generally, such income is taxable only in the resident's state unless the employment is conducted in the other state, where it may also be taxed. Exceptions allow taxation solely in the resident's state if the individual is present in the other state for 183 days or less, the employer is not a resident of the other state, and the remuneration is not linked to a permanent establishment there. Income from employment on international ships or aircraft is taxable where the enterprise's registered office is located.
TaxTMI 
TaxTMI 
