https://www.taxtmi.com/acts?id=5070 Salaries, wages and similar remuneration of a resident are taxable only in that State unless the employment is exercised in the other Contracting State, in which case the remuneration may be taxed there. However, remuneration for employment exercised in the other State is taxable only in the resident State if three conditions are met: the individual's presence in the other State does not exceed the specified aggregate period in a twelve month period; the remuneration is paid 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 16:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5070 Salaries, wages and similar remuneration of a resident are taxable only in that State unless the employment is exercised in the other Contracting State, in which case the remuneration may be taxed there. However, remuneration for employment exercised in the other State is taxable only in the resident State if three conditions are met: the individual's presence in the other State does not exceed the specified aggregate period in a twelve month period; the remuneration is paid 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. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5070