https://www.taxtmi.com/acts?id=4450 Salaries, wages and similar remuneration paid to a resident are taxable only in the resident State unless the employment is exercised in the other Contracting State. Remuneration exercised in the other State is taxable only in the resident State if the employee's presence in the other State does not exceed the treaty's temporal threshold, the employer is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base of the employer in the other State. Remuneration from employment aboard a ship or aircraft in international traffic may be taxed in the enterprise's State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 06 Nov 2024 18:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4450 Salaries, wages and similar remuneration paid to a resident are taxable only in the resident State unless the employment is exercised in the other Contracting State. Remuneration exercised in the other State is taxable only in the resident State if the employee's presence in the other State does not exceed the treaty's temporal threshold, the employer is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base of the employer in the other State. Remuneration from employment aboard a ship 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=4450