https://www.taxtmi.com/acts?id=10350 Salaries and similar remuneration are taxable only in the recipient's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. Remuneration exercised in the other State is taxable only in the resident State if the recipient's presence in the other State falls below the specified short term threshold, the payor is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base of the employer in that other State. Remuneration aboard ships or aircraft in international traffic may be taxed in the operating enterprise's State. en-us Sat, 17 Jan 2009 18:38:48 +0530 Mon, 25 Nov 2024 15:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10350 Salaries and similar remuneration are taxable only in the recipient's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. Remuneration exercised in the other State is taxable only in the resident State if the recipient's presence in the other State falls below the specified short term threshold, the payor is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base of the employer in that other State. Remuneration aboard ships or aircraft in international traffic may be taxed in the operating enterprise's State. Act-Rules DTAA Sat, 17 Jan 2009 18:38:48 +0530 https://www.taxtmi.com/acts?id=10350