https://www.taxtmi.com/acts?id=16572 Remuneration from employment is taxable only in the employee's State of residence unless the employment is exercised in the other Contracting State, where it may be taxed. However, remuneration for employment exercised in the other State is taxable only in the resident State if the employee's presence in the other State does not exceed the prescribed physical presence threshold, the employer 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 for service aboard international ships or aircraft may be taxed in the State of the enterprise. en-us Wed, 30 May 2012 15:49:10 +0530 Tue, 19 Nov 2024 18:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16572 Remuneration from employment is taxable only in the employee's State of residence unless the employment is exercised in the other Contracting State, where it may be taxed. However, remuneration for employment exercised in the other State is taxable only in the resident State if the employee's presence in the other State does not exceed the prescribed physical presence threshold, the employer 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 for service aboard international ships or aircraft may be taxed in the State of the enterprise. Act-Rules DTAA Wed, 30 May 2012 15:49:10 +0530 https://www.taxtmi.com/acts?id=16572