https://www.taxtmi.com/acts?id=44856 Article 15 provides that employment remuneration is taxable in the resident State unless the employment is exercised in the other Contracting State, in which case that other State may tax such remuneration. An exception preserves taxation solely in the resident State when the worker's presence in the other State is limited, the payor is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base of the employer in the other State. Remuneration for employment aboard ships or aircraft in international traffic may be taxed by the enterprise's State. en-us Wed, 16 Oct 2024 15:54:20 +0530 Tue, 22 Oct 2024 15:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44856 Article 15 provides that employment remuneration is taxable in the resident State unless the employment is exercised in the other Contracting State, in which case that other State may tax such remuneration. An exception preserves taxation solely in the resident State when the worker's presence in the other State is limited, the payor is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base of the employer in the other State. Remuneration for employment aboard ships or aircraft in international traffic may be taxed by the enterprise's State. Act-Rules DTAA Wed, 16 Oct 2024 15:54:20 +0530 https://www.taxtmi.com/acts?id=44856