https://www.taxtmi.com/acts?id=23476 Taxation of employment income under the DTAA ordinarily resides with the taxpayer's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. An exception confines source taxation where the employee's presence in the other State does not exceed 183 days in the relevant twelve month period, the remuneration is paid by an employer not resident in the other State, and the remuneration is not charged to a permanent establishment or fixed base there; special rules apply to international shipping and aviation. en-us Tue, 17 Jan 2017 10:06:34 +0530 Thu, 14 Nov 2024 16:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23476 Taxation of employment income under the DTAA ordinarily resides with the taxpayer's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. An exception confines source taxation where the employee's presence in the other State does not exceed 183 days in the relevant twelve month period, the remuneration is paid by an employer not resident in the other State, and the remuneration is not charged to a permanent establishment or fixed base there; special rules apply to international shipping and aviation. Act-Rules DTAA Tue, 17 Jan 2017 10:06:34 +0530 https://www.taxtmi.com/acts?id=23476