https://www.taxtmi.com/acts?id=4825 Article 15 provides that salaries and similar remuneration of a resident are taxable only in the State of residence unless the employment is exercised in the other State, in which case that other State may tax such remuneration. An exemption applies where the employee's presence in the other State is limited, the employer is not resident in that other State, and the remuneration is not borne by a permanent establishment or fixed base there. Remuneration for employment aboard a ship or aircraft in international traffic is taxable only in the State of the operating enterprise. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Mar 2009 12:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4825 Article 15 provides that salaries and similar remuneration of a resident are taxable only in the State of residence unless the employment is exercised in the other State, in which case that other State may tax such remuneration. An exemption applies where the employee's presence in the other State is limited, the employer is not resident in that other State, and the remuneration is not borne by a permanent establishment or fixed base there. Remuneration for employment aboard a ship or aircraft in international traffic is taxable only in the State of the operating enterprise. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4825