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of <h1>Article 15 of OECD Model Tax Convention: Taxation Rules for Cross-Border Employment Income Explained</h1> Article 15 of the OECD Model Tax Convention addresses the taxation of income from employment or dependent personal services. Generally, salaries and wages earned by a resident of one Contracting State are taxable only in that State unless the employment is conducted in another State, where it may also be taxed. Exceptions include when the recipient is present in the other State for 183 days or less, the employer is not a resident of the other State, and the remuneration is not paid by a permanent establishment in the other State. Income from employment on international ships or aircraft is taxable only in the resident's State. The UN Model Tax Convention mirrors these provisions.
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