https://www.taxtmi.com/acts?id=5579 Salaries, wages and similar remuneration of a resident are taxable only in that State unless the employment is exercised in the other Contracting State, in which case such remuneration may be taxed there. Remuneration exercised in the other State is taxable only in the resident State if: the recipient's presence in the other State does not exceed the aggregate presence threshold for the year; the payment is made by an employer who is not resident in the other State; and the remuneration is not borne by a permanent establishment or fixed base of the employer in the other 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 15:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5579 Salaries, wages and similar remuneration of a resident are taxable only in that State unless the employment is exercised in the other Contracting State, in which case such remuneration may be taxed there. Remuneration exercised in the other State is taxable only in the resident State if: the recipient's presence in the other State does not exceed the aggregate presence threshold for the year; the payment is made by an employer who is not resident in the other State; and the remuneration is not borne by a permanent establishment or fixed base of the employer in the other 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=5579