https://www.taxtmi.com/acts?id=5547 Salaries, wages and similar remuneration from employment are taxable only in the employee's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax such remuneration. An exemption applies where the employee's presence in the other State is limited, the employer is not resident in that other State, and the remuneration is not borne by a permanent establishment or fixed base there. Special rules address employment aboard internationally operated ships or aircraft and an exemption for nationals employed by a designated national air carrier. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 18 Nov 2024 17:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5547 Salaries, wages and similar remuneration from employment are taxable only in the employee's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax such remuneration. An exemption applies where the employee's presence in the other State is limited, the employer is not resident in that other State, and the remuneration is not borne by a permanent establishment or fixed base there. Special rules address employment aboard internationally operated ships or aircraft and an exemption for nationals employed by a designated national air carrier. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5547