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of <h1>Double Taxation Agreement Article 16: Taxation Rules for Salaries in Cross-Border Employment Explained</h1> Article 16 of the Double Taxation Avoidance Agreement between the UK and another Contracting State addresses the taxation of salaries, wages, and similar remuneration for employment. Generally, such income is taxable only in the resident's home state unless the employment is conducted in the other state, where it may also be taxed. However, if the individual is present in the other state for 183 days or less, is paid by a non-resident employer, and the remuneration is not tax-deductible in the other state, it remains taxable only in the home state. Employment on ships or aircraft in international traffic may be taxed where the operator resides.
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