https://www.taxtmi.com/acts?id=44793 Dependent personal services remuneration is taxable only in the State of residence unless the employment is exercised in the other Contracting State, in which case that State may tax it. Source-state taxation is excluded where presence in the source State is limited, the employer is not resident in the source State, and the remuneration is not borne by a permanent establishment or fixed base of the employer there. Remuneration for employment aboard ships or aircraft in international traffic may be taxed by the State of the operating enterprise. en-us Wed, 16 Oct 2024 15:06:13 +0530 Tue, 22 Oct 2024 14:11:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44793 Dependent personal services remuneration is taxable only in the State of residence unless the employment is exercised in the other Contracting State, in which case that State may tax it. Source-state taxation is excluded where presence in the source State is limited, the employer is not resident in the source State, and the remuneration is not borne by a permanent establishment or fixed base of the employer there. Remuneration for employment aboard ships or aircraft in international traffic may be taxed by the State of the operating enterprise. Act-Rules DTAA Wed, 16 Oct 2024 15:06:13 +0530 https://www.taxtmi.com/acts?id=44793