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      <description>Dependent personal services allocate taxing rights to the State of residence unless the employment is exercised in the other Contracting State. Remuneration exercised in the other State may be taxed there, except where presence in the other State falls below a specified aggregate threshold, the payor is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base; remuneration for employment aboard ships or aircraft in international traffic is taxable only in the State of the place of effective management.</description>
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