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<h1>Double Tax Agreement Article 15: Rules on Taxing Salaries from Foreign Employment with Key Exceptions Explained.</h1> Article 15 of the Double Tax Avoidance Agreement between Uganda and another Contracting State addresses the taxation of income from dependent personal services. Generally, salaries and wages earned by a resident of one state are taxable only in that state unless the employment is exercised in the other state. Exceptions apply 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 may be taxed by the enterprise's home state.