https://www.taxtmi.com/acts?id=5819 Remuneration from dependent personal services is taxable only in the resident State unless the employment is exercised in the other State, in which case that State may tax the income. However, income is taxable only in the resident State if the employee's presence in the other State is within a short-term threshold, the payor is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base there. Remuneration for employment 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 Fri, 30 Aug 2024 17:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5819 Remuneration from dependent personal services is taxable only in the resident State unless the employment is exercised in the other State, in which case that State may tax the income. However, income is taxable only in the resident State if the employee's presence in the other State is within a short-term threshold, the payor is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base there. Remuneration for employment 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=5819