https://www.taxtmi.com/acts?id=5457 Remuneration from dependent personal services is taxable only in the employee's State of residence unless the employment is exercised in the other Contracting State. If the employment is exercised there, that State may tax the remuneration unless three conditions are met: the employee's presence in the other State does not exceed the applicable presence threshold in the relevant year, the payer is not a resident of the other State, and the remuneration is not borne by the employer's permanent establishment or fixed base in that State. Employment aboard ships or aircraft in international traffic is taxable only in the enterprise's State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 19 Dec 2024 10:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5457 Remuneration from dependent personal services is taxable only in the employee's State of residence unless the employment is exercised in the other Contracting State. If the employment is exercised there, that State may tax the remuneration unless three conditions are met: the employee's presence in the other State does not exceed the applicable presence threshold in the relevant year, the payer is not a resident of the other State, and the remuneration is not borne by the employer's permanent establishment or fixed base in that State. Employment aboard ships or aircraft in international traffic is taxable only in the enterprise's State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5457