https://www.taxtmi.com/acts?id=37646 Article 15 provides that resident-based taxation applies to employment remuneration unless the employment is exercised in the other Contracting State, in which case that other State may tax such remuneration. An exception applies where presence in the other State is limited by a short-term presence condition, the remuneration is paid by or on behalf of an employer not resident in that other State, and the remuneration is not borne by a permanent establishment or fixed base of the employer in that other State; these three conditions must all be satisfied for exclusive taxation by the resident State. en-us Thu, 19 Sep 2019 12:14:54 +0530 Wed, 27 Nov 2024 11:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37646 Article 15 provides that resident-based taxation applies to employment remuneration unless the employment is exercised in the other Contracting State, in which case that other State may tax such remuneration. An exception applies where presence in the other State is limited by a short-term presence condition, the remuneration is paid by or on behalf of an employer not resident in that other State, and the remuneration is not borne by a permanent establishment or fixed base of the employer in that other State; these three conditions must all be satisfied for exclusive taxation by the resident State. Act-Rules DTAA Thu, 19 Sep 2019 12:14:54 +0530 https://www.taxtmi.com/acts?id=37646