https://www.taxtmi.com/acts?id=4198 Dependent personal services income is taxable in the individual's State of residence unless the employment is exercised in the other Contracting State, in which case income from that exercise may be taxed there. However, income is taxable only in the resident State where the individual's presence in the other State does not exceed a short-term presence threshold, remuneration is paid by an employer who is not resident in the other State, and the remuneration is not deductible for a permanent establishment or fixed base of the employer in the other State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 15:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4198 Dependent personal services income is taxable in the individual's State of residence unless the employment is exercised in the other Contracting State, in which case income from that exercise may be taxed there. However, income is taxable only in the resident State where the individual's presence in the other State does not exceed a short-term presence threshold, remuneration is paid by an employer who is not resident in the other State, and the remuneration is not deductible for a permanent establishment or fixed base of the employer in the other State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4198