https://www.taxtmi.com/acts?id=16702 Remuneration from employment is taxable only in the employee's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax it. However, remuneration for employment exercised abroad is taxable only in the resident State if the employee's presence abroad does not exceed the short term presence threshold, the employer is not a resident of the other State and is not in the business of hiring out labour, and the remuneration is not borne by a permanent establishment or fixed base of the employer in the other State. Special rules apply to employment aboard ships or aircraft in international traffic. en-us Mon, 25 Jun 2012 12:37:30 +0530 Fri, 13 Dec 2024 13:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16702 Remuneration from employment is taxable only in the employee's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax it. However, remuneration for employment exercised abroad is taxable only in the resident State if the employee's presence abroad does not exceed the short term presence threshold, the employer is not a resident of the other State and is not in the business of hiring out labour, and the remuneration is not borne by a permanent establishment or fixed base of the employer in the other State. Special rules apply to employment aboard ships or aircraft in international traffic. Act-Rules DTAA Mon, 25 Jun 2012 12:37:30 +0530 https://www.taxtmi.com/acts?id=16702