https://www.taxtmi.com/acts?id=4167 Remuneration for dependent personal services is taxable in the resident Contracting State unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. An exemption applies if the employee's presence in the other State is limited, the employer is not resident there, and the pay is not borne by a permanent establishment or fixed base of the employer in that State. Remuneration for employment aboard ships or aircraft in international traffic may be taxed in the enterprise's State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 25 Oct 2024 12:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4167 Remuneration for dependent personal services is taxable in the resident Contracting State unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. An exemption applies if the employee's presence in the other State is limited, the employer is not resident there, and the pay is not borne by a permanent establishment or fixed base of the employer in that State. Remuneration for employment aboard ships or aircraft in international traffic may be taxed in the enterprise's State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4167