https://www.taxtmi.com/acts?id=4973 Article 15 provides that remuneration for employment of a resident is taxable only in the resident State unless the employment is exercised in the other Contracting State, in which case that State may tax the remuneration. A short term exemption applies where the recipient's presence in the other State does not exceed 183 days in any twelve month period, the payer is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base in the other State. Remuneration from employment aboard ships or aircraft in international traffic may be taxed in the State where the operating enterprise is resident. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Dec 2024 12:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4973 Article 15 provides that remuneration for employment of a resident is taxable only in the resident State unless the employment is exercised in the other Contracting State, in which case that State may tax the remuneration. A short term exemption applies where the recipient's presence in the other State does not exceed 183 days in any twelve month period, the payer is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base in the other State. Remuneration from employment aboard ships or aircraft in international traffic may be taxed in the State where the operating enterprise is resident. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4973