https://www.taxtmi.com/acts?id=5999 Dependent personal services income is normally taxable only in the individual's State of residence unless the employment is exercised in the other State. A three-part exception preserves exclusive taxation by the resident State where visits to the other State are limited, the employer is not resident in the other State, and the remuneration is not borne by the employer's permanent establishment or fixed base there. Remuneration for employment aboard ships or aircraft in international traffic may be taxed by the enterprise's State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 02 Dec 2024 15:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5999 Dependent personal services income is normally taxable only in the individual's State of residence unless the employment is exercised in the other State. A three-part exception preserves exclusive taxation by the resident State where visits to the other State are limited, the employer is not resident in the other State, and the remuneration is not borne by the employer's permanent establishment or fixed base there. Remuneration for employment aboard ships or aircraft in international traffic may be taxed by the enterprise's State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5999