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of <h1>Taxation Rules for Dependent Personal Services under Article 16 of DTAA: Key Provisions and Exceptions Explained</h1> Article 16 of the Double Tax Avoidance Agreement (DTAA) between the USA and another Contracting State addresses taxation of dependent personal services. Salaries and wages earned by a resident of one state are generally taxable only in that state unless the employment is performed in the other state, where it may also be taxed. However, if the employee is present in the other state for 183 days or less, is paid by a non-resident employer, and the remuneration is not linked to a permanent establishment there, it remains taxable only in the resident state. Remuneration for work on ships or aircraft in international traffic can be taxed in the state of the enterprise operating them.
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