https://www.taxtmi.com/acts?id=5698 Salaries, wages and similar remuneration from dependent personal services are taxable only in the resident State unless the employment is exercised in the other Contracting State, where such remuneration may be taxed. A limitation prevents source state taxation if the worker's presence in the source State is limited to a short term, remuneration is paid by or on behalf of a non resident employer, and the remuneration is not borne by a permanent establishment or fixed base of the employer in that State; employment aboard ships or aircraft in international traffic may be taxed in the employer's State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 29 Aug 2024 17:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5698 Salaries, wages and similar remuneration from dependent personal services are taxable only in the resident State unless the employment is exercised in the other Contracting State, where such remuneration may be taxed. A limitation prevents source state taxation if the worker's presence in the source State is limited to a short term, remuneration is paid by or on behalf of a non resident employer, and the remuneration is not borne by a permanent establishment or fixed base of the employer in that State; employment aboard ships or aircraft in international traffic may be taxed in the employer's State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5698