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<h1>Article 16 of DTAA India-Egypt: Tax Rules for Income from Dependent Personal Services and International Transport Jobs Explained.</h1> Article 16 of the Double Taxation Avoidance Agreement (DTAA) between the United Arab Republic (Egypt) and India addresses the taxation of income from dependent personal services. Generally, salaries and wages from employment are taxable in the resident's state unless the employment is exercised in the other contracting state. Exceptions exist if certain conditions are met, such as the individual's presence not exceeding 183 days in the other state, remuneration being paid by a non-resident employer, and the income being subject to tax in the resident's state. Additionally, income from employment on international ships or aircraft may be taxed where the enterprise's effective management is located.