https://www.taxtmi.com/acts?id=4602 The treaty provides that remuneration from employment is taxable in the resident State unless the employment is exercised in the other State, where it may be taxed. An exclusive residence state taxation applies if the individual's presence in the other State is limited, the payer is not resident there, and the remuneration is not borne by the employer's permanent establishment or fixed base in that other State. Remuneration for employment aboard ships or aircraft in international traffic may be taxed in the employer's State, with a specific rule for SAS crew taxable only in Denmark. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 15 Nov 2024 17:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4602 The treaty provides that remuneration from employment is taxable in the resident State unless the employment is exercised in the other State, where it may be taxed. An exclusive residence state taxation applies if the individual's presence in the other State is limited, the payer is not resident there, and the remuneration is not borne by the employer's permanent establishment or fixed base in that other State. Remuneration for employment aboard ships or aircraft in international traffic may be taxed in the employer's State, with a specific rule for SAS crew taxable only in Denmark. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4602