https://www.taxtmi.com/acts?id=4359 Article 15 provides that remuneration for dependent personal services paid to a resident is taxable only in the state of residence unless the employment is exercised in the other state. If exercised in the other state, that other state may tax the remuneration, except where three conditions are met-limited presence, payment by an employer not resident in the other state, and that the remuneration is not borne by a permanent establishment or fixed base-whereupon taxation remains in the state of residence; remuneration from 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 Sat, 14 Sep 2024 10:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4359 Article 15 provides that remuneration for dependent personal services paid to a resident is taxable only in the state of residence unless the employment is exercised in the other state. If exercised in the other state, that other state may tax the remuneration, except where three conditions are met-limited presence, payment by an employer not resident in the other state, and that the remuneration is not borne by a permanent establishment or fixed base-whereupon taxation remains in the state of residence; remuneration from 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=4359