https://www.taxtmi.com/caselaws?id=2047 Employment income paid by an Indian employer to a non-resident employee for services rendered in Norway remained taxable in India, because Article 16(1) of the Indo-Norway DTAA allowed taxation in the State where the employment was exercised and Article 16(2) did not apply on the facts. The phrase "may be taxed" was treated as permitting taxation under domestic law, so Indian taxation was not excluded merely because the salary was paid in India or the employee was non-resident. No treaty relief was available, since the applicant produced no evidence of actual Norwegian taxation, tax payment, exemption, or credit entitlement. en-us Fri, 24 Aug 2007 00:00:00 +0530 Sat, 02 Aug 2008 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2047 Employment income paid by an Indian employer to a non-resident employee for services rendered in Norway remained taxable in India, because Article 16(1) of the Indo-Norway DTAA allowed taxation in the State where the employment was exercised and Article 16(2) did not apply on the facts. The phrase "may be taxed" was treated as permitting taxation under domestic law, so Indian taxation was not excluded merely because the salary was paid in India or the employee was non-resident. No treaty relief was available, since the applicant produced no evidence of actual Norwegian taxation, tax payment, exemption, or credit entitlement. Case-Laws Income Tax Fri, 24 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2047