https://www.taxtmi.com/acts?id=37678 Article 15 provides that employment remuneration 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, where presence in the other State is short term, the payor is non resident there, and the remuneration is not borne by a permanent establishment or fixed base in that State, taxation remains in the residence State; remuneration from employment aboard ships or aircraft in international traffic is taxable only in the enterprise's State. en-us Thu, 19 Sep 2019 12:57:59 +0530 Mon, 09 Dec 2024 11:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37678 Article 15 provides that employment remuneration 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, where presence in the other State is short term, the payor is non resident there, and the remuneration is not borne by a permanent establishment or fixed base in that State, taxation remains in the residence State; remuneration from employment aboard ships or aircraft in international traffic is taxable only in the enterprise's State. Act-Rules DTAA Thu, 19 Sep 2019 12:57:59 +0530 https://www.taxtmi.com/acts?id=37678