https://www.taxtmi.com/acts?id=8349 Remuneration from employment is taxable only in the recipient's State of residence unless the employment is exercised in the other Contracting State, where it may be taxed. However, such remuneration is taxable only in the State of residence if three conditions are met: the recipient's presence in the other State is of limited aggregate duration, the payer 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 may be taxed in the enterprise's State. en-us Sun, 10 Feb 2008 21:52:06 +0530 Fri, 15 Nov 2024 16:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8349 Remuneration from employment is taxable only in the recipient's State of residence unless the employment is exercised in the other Contracting State, where it may be taxed. However, such remuneration is taxable only in the State of residence if three conditions are met: the recipient's presence in the other State is of limited aggregate duration, the payer 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 may be taxed in the enterprise's State. Act-Rules DTAA Sun, 10 Feb 2008 21:52:06 +0530 https://www.taxtmi.com/acts?id=8349