https://www.taxtmi.com/acts?id=5275 Remuneration paid to a resident is taxable only in the residence State unless the employment is exercised in the other State, in which case that State may tax it. Host state taxation is precluded if the worker's presence in the other State is limited, the employer paying the remuneration is not resident in the other State, and the remuneration is not borne by the employer's permanent establishment or fixed base there. Remuneration for employment aboard ships or aircraft in international traffic may be taxed where the enterprise's place of effective management is located. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 12:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5275 Remuneration paid to a resident is taxable only in the residence State unless the employment is exercised in the other State, in which case that State may tax it. Host state taxation is precluded if the worker's presence in the other State is limited, the employer paying the remuneration is not resident in the other State, and the remuneration is not borne by the employer's permanent establishment or fixed base there. Remuneration for employment aboard ships or aircraft in international traffic may be taxed where the enterprise's place of effective management is located. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5275