https://www.taxtmi.com/acts?id=4686 Salaries, wages and similar remuneration paid to a resident are taxable only in the state of residence unless the employment is exercised in the other Contracting State, in which case that remuneration may be taxed in the other State. Notwithstanding this, remuneration for employment exercised in the other State is taxable only in the state of residence if three conditions are met: a presence threshold in the other State, payment by or on behalf of an employer 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 for employment aboard ships or aircraft in international traffic may be taxed in the State of the operating enterprise. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 Nov 2024 17:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4686 Salaries, wages and similar remuneration paid to a resident are taxable only in the state of residence unless the employment is exercised in the other Contracting State, in which case that remuneration may be taxed in the other State. Notwithstanding this, remuneration for employment exercised in the other State is taxable only in the state of residence if three conditions are met: a presence threshold in the other State, payment by or on behalf of an employer 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 for employment aboard ships or aircraft in international traffic may be taxed in the State of the operating enterprise. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4686