https://www.taxtmi.com/acts?id=18008 Dependent personal services income is taxable in the employee's State of residence unless the employment is exercised in the other Contracting State, where it may be taxed. However, such remuneration is taxable only in the resident State if the employee's presence in the other State does not exceed an aggregate threshold within twelve months, the employer is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base in that other State. Remuneration for employment aboard international ships or aircraft may be taxed in the operating enterprise's State. en-us Mon, 22 Jul 2013 16:45:18 +0530 Mon, 18 Nov 2024 12:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18008 Dependent personal services income is taxable in the employee's State of residence unless the employment is exercised in the other Contracting State, where it may be taxed. However, such remuneration is taxable only in the resident State if the employee's presence in the other State does not exceed an aggregate threshold within twelve months, the employer is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base in that other State. Remuneration for employment aboard international ships or aircraft may be taxed in the operating enterprise's State. Act-Rules DTAA Mon, 22 Jul 2013 16:45:18 +0530 https://www.taxtmi.com/acts?id=18008