https://www.taxtmi.com/acts?id=14971 Remuneration of a resident is taxable only in the State of residence unless employment is exercised in the other Contracting State, where such remuneration may be taxed; 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 that other State, and the pay is not borne by a permanent establishment or fixed base there. Remuneration from employment aboard ships or aircraft in international traffic may be taxed in the State of operation. en-us Tue, 30 Aug 2011 12:03:56 +0530 Tue, 26 Nov 2024 14:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14971 Remuneration of a resident is taxable only in the State of residence unless employment is exercised in the other Contracting State, where such remuneration may be taxed; 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 that other State, and the pay is not borne by a permanent establishment or fixed base there. Remuneration from employment aboard ships or aircraft in international traffic may be taxed in the State of operation. Act-Rules DTAA Tue, 30 Aug 2011 12:03:56 +0530 https://www.taxtmi.com/acts?id=14971