https://www.taxtmi.com/acts?id=5517 Remuneration for dependent personal services is taxable in the recipient's State of residence unless the employment is exercised in the other State, in which case that other State may tax it. However, where three conditions are satisfied - short aggregate presence in the other State, payment by an employer not resident in that other State, and the remuneration not borne by a permanent establishment or fixed base there - taxation is confined to the residence State. Pay for employment on ships or aircraft in international traffic may be taxed by the State of the enterprise's residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Dec 2024 15:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5517 Remuneration for dependent personal services is taxable in the recipient's State of residence unless the employment is exercised in the other State, in which case that other State may tax it. However, where three conditions are satisfied - short aggregate presence in the other State, payment by an employer not resident in that other State, and the remuneration not borne by a permanent establishment or fixed base there - taxation is confined to the residence State. Pay for employment on ships or aircraft in international traffic may be taxed by the State of the enterprise's residence. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5517