https://www.taxtmi.com/acts?id=6057 Salaries, wages and similar remuneration derived by a resident are taxable only in that State unless the employment is exercised in the other Contracting State, where such remuneration may be taxed. However, remuneration earned while performing duties in the other State is taxable only in the resident State if the recipient's presence there is limited, the employer is not resident in that State, and the remuneration is not borne by a permanent establishment or fixed base of the employer in that State. Remuneration for service aboard an enterprise's ship or aircraft in international traffic may be taxed by the State of the enterprise. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Sep 2024 15:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6057 Salaries, wages and similar remuneration derived by a resident are taxable only in that State unless the employment is exercised in the other Contracting State, where such remuneration may be taxed. However, remuneration earned while performing duties in the other State is taxable only in the resident State if the recipient's presence there is limited, the employer is not resident in that State, and the remuneration is not borne by a permanent establishment or fixed base of the employer in that State. Remuneration for service aboard an enterprise's ship or aircraft in international traffic may be taxed by the State of the enterprise. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6057