https://www.taxtmi.com/acts?id=4510 Salaries, wages and similar remuneration of a resident are taxable only in the State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax such remuneration. However, if three cumulative conditions are met - limited presence in the other State, payment by an employer not resident in the other State, and remuneration not borne by a permanent establishment or fixed base there - the remuneration remains taxable only in the State of residence. Remuneration for employment aboard ships or aircraft in international traffic is taxable only in the enterprise's State of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 13 Nov 2024 14:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4510 Salaries, wages and similar remuneration of a resident are taxable only in the State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax such remuneration. However, if three cumulative conditions are met - limited presence in the other State, payment by an employer not resident in the other State, and remuneration not borne by a permanent establishment or fixed base there - the remuneration remains taxable only in the State of residence. Remuneration for employment aboard ships or aircraft in international traffic is taxable only in the enterprise's State of residence. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4510