https://www.taxtmi.com/acts?id=15095 Article 15 provides that remuneration for dependent personal services is taxable only in the resident Contracting State unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. An exemption applies where the individual has only a limited presence in the other State, the employer is not resident there, and the remuneration is not borne by a permanent establishment or fixed base; remuneration from employment aboard ships or aircraft in international traffic may be taxed by the enterprise's State. en-us Tue, 30 Aug 2011 14:37:15 +0530 Sat, 30 Nov 2024 11:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15095 Article 15 provides that remuneration for dependent personal services is taxable only in the resident Contracting State unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. An exemption applies where the individual has only a limited presence in the other State, the employer is not resident there, and the remuneration is not borne by a permanent establishment or fixed base; remuneration from employment aboard ships or aircraft in international traffic may be taxed by the enterprise's State. Act-Rules DTAA Tue, 30 Aug 2011 14:37:15 +0530 https://www.taxtmi.com/acts?id=15095