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of <h1>Taxation Rules for Cross-Border Employment: Salaries Taxable Only in Resident State, Exceptions for Short-Term and Maritime Work.</h1> Salaries, wages, and similar remuneration earned by a resident of one Contracting State are generally taxable only in that State unless the employment is performed in the other Contracting State, where it may also be taxed. However, if the employee is present in the other State for no more than 183 days in a fiscal year, and the remuneration is paid by a non-resident employer and not linked to a permanent establishment in the other State, it remains taxable only in the resident State. Remuneration for employment on ships or aircraft operated internationally by an enterprise of a Contracting State is taxable only in that State.
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