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of <h1>DTAA Article 15: Taxation Rules for Salaries and Wages in International Employment and Exemptions Explained</h1> Article 15 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of dependent personal services. Generally, salaries and wages earned by a resident of one State are taxable only in that State unless the employment occurs in the other State, where taxation may also apply. Exceptions include situations where the employee is present in the other State for less than 183 days, the employer is not a resident of the other State, and the remuneration is not linked to a permanent establishment in the other State. Employment aboard international ships or aircraft is taxable only in the State of the enterprise operating them. Additionally, nationals employed by enterprises operating aircraft in international traffic are taxed only in their home State.
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