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<h1>Taxation of Salaries and Wages: Key Rules for Cross-Border Employment and International Traffic Under Section Guidelines.</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 carried out in the other Contracting State, where it may also be taxed. However, if the resident is in the other State for 183 days or less, the employer is not a resident of that State, and the remuneration is not linked to a permanent establishment there, it remains taxable only in the resident's home State. For employment on ships or aircraft in international traffic, taxation is limited to the State where the enterprise's effective management is located.