https://www.taxtmi.com/acts?id=5126 Dependent personal services remuneration is taxable only in the resident State unless the employment is exercised in the other Contracting State, where that other State may tax such remuneration. However, if three conditions are satisfied-presence in the other State does not exceed a specified aggregate time threshold in a relevant twelve month period; the payor is not resident in the other State; and the remuneration is not borne by a resident, permanent establishment, fixed base, or independent personal services provider in the other State-then taxation is confined to the resident State. Remuneration aboard ships or aircraft in international traffic may be taxed in the enterprise's State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Mar 2009 12:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5126 Dependent personal services remuneration is taxable only in the resident State unless the employment is exercised in the other Contracting State, where that other State may tax such remuneration. However, if three conditions are satisfied-presence in the other State does not exceed a specified aggregate time threshold in a relevant twelve month period; the payor is not resident in the other State; and the remuneration is not borne by a resident, permanent establishment, fixed base, or independent personal services provider in the other State-then taxation is confined to the resident State. Remuneration aboard ships or aircraft in international traffic may be taxed in the enterprise's State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5126