https://www.taxtmi.com/acts?id=5970 Remuneration of a resident for employment is taxable only in the residence state unless the employment is exercised in the other Contracting State; however, where the employee's presence in the other State is limited to a short aggregate period, the payor is not resident in the other State, and the remuneration is not borne by an enterprise, permanent establishment or fixed base there, the remuneration is taxable only in the residence state. Remuneration for employment aboard a ship or aircraft in international traffic by an enterprise of a Contracting State is taxable only in that State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Mar 2009 11:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5970 Remuneration of a resident for employment is taxable only in the residence state unless the employment is exercised in the other Contracting State; however, where the employee's presence in the other State is limited to a short aggregate period, the payor is not resident in the other State, and the remuneration is not borne by an enterprise, permanent establishment or fixed base there, the remuneration is taxable only in the residence state. Remuneration for employment aboard a ship or aircraft in international traffic by an enterprise of a Contracting State is taxable only in that State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5970