https://www.taxtmi.com/acts?id=5609 Salaries, wages and similar remuneration of a resident are taxable only in the residence State unless the employment is exercised in the other Contracting State, where that State may tax the remuneration. However, where the employment is exercised in the other State only for a limited duration, the pay is made by a non-resident employer and is not borne by a permanent establishment or fixed base in the other State, taxation remains with the residence State. Remuneration for service aboard a ship or aircraft in international traffic is taxable in the State of the operating enterprise. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 28 Aug 2024 16:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5609 Salaries, wages and similar remuneration of a resident are taxable only in the residence State unless the employment is exercised in the other Contracting State, where that State may tax the remuneration. However, where the employment is exercised in the other State only for a limited duration, the pay is made by a non-resident employer and is not borne by a permanent establishment or fixed base in the other State, taxation remains with the residence State. Remuneration for service aboard a ship or aircraft in international traffic is taxable in the State of the operating enterprise. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5609