https://www.taxtmi.com/acts?id=6260 Remuneration from employment is taxable in the employee's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax it. However, remuneration remains taxable only in the State of residence if the employee's presence in the other State is limited, the employer is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base there. Wages for service aboard ships or aircraft in international traffic are taxable only in the enterprise's State of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 22 Nov 2024 16:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6260 Remuneration from employment is taxable in the employee's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax it. However, remuneration remains taxable only in the State of residence if the employee's presence in the other State is limited, the employer is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base there. Wages for service aboard ships or aircraft in international traffic are taxable only in the enterprise's State of residence. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6260