https://www.taxtmi.com/acts?id=5638 Salaries, wages and similar remuneration paid to a resident are taxable only in the State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. However, exclusive taxation by the resident State applies where the employee's presence in the other State is limited to short term visits, the employer 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 Nov 2024 17:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5638 Salaries, wages and similar remuneration paid to a resident are taxable only in the State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. However, exclusive taxation by the resident State applies where the employee's presence in the other State is limited to short term visits, the employer 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. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5638