https://www.taxtmi.com/acts?id=19015 Salaries, wages and similar remuneration of a resident are taxable only in the resident State unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. However, exclusive taxation by the resident State applies where the employee's presence in the other State is temporary (short-term presence exemption), the employer is not resident in that other State, and the remuneration is not borne by a permanent establishment or fixed base there; remuneration from employment aboard internationally operated ships or aircraft is taxable in the resident State. en-us Wed, 15 Oct 2014 09:38:41 +0530 Wed, 13 Nov 2024 16:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19015 Salaries, wages and similar remuneration of a resident are taxable only in the resident State unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. However, exclusive taxation by the resident State applies where the employee's presence in the other State is temporary (short-term presence exemption), the employer is not resident in that other State, and the remuneration is not borne by a permanent establishment or fixed base there; remuneration from employment aboard internationally operated ships or aircraft is taxable in the resident State. Act-Rules DTAA Wed, 15 Oct 2014 09:38:41 +0530 https://www.taxtmi.com/acts?id=19015