https://www.taxtmi.com/acts?id=4390 Article 15 establishes that employment income of a resident is taxable only in the State of residence unless the employment is exercised in the other Contracting State, in which case that State may tax such remuneration. An exception confines source-State taxation where three conditions coincide: the employee's presence in the source State is limited, the employer is not resident in the source State, and the remuneration is not deductible against profits of a permanent establishment or fixed base of the employer in the source State. Remuneration aboard ships or aircraft in international traffic may be taxed by the State of the operating enterprise. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 06 Nov 2024 14:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4390 Article 15 establishes that employment income of a resident is taxable only in the State of residence unless the employment is exercised in the other Contracting State, in which case that State may tax such remuneration. An exception confines source-State taxation where three conditions coincide: the employee's presence in the source State is limited, the employer is not resident in the source State, and the remuneration is not deductible against profits of a permanent establishment or fixed base of the employer in the source State. Remuneration aboard ships or aircraft in international traffic may be taxed by the State of the operating enterprise. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4390