https://www.taxtmi.com/acts?id=44886 Article 15 provides that remuneration of a resident for employment is taxable only in the resident State unless the employment is exercised in the other Contracting State; if exercised there the other State may tax that remuneration. An exception preserves residence-state taxation where the worker's presence in the other State is limited, the payer is not resident in the other State, and the remuneration is not borne by the employer's permanent establishment or fixed base in the other State. Remuneration for employment aboard ships or aircraft in international traffic may be taxed in the enterprise's State. en-us Wed, 16 Oct 2024 16:30:38 +0530 Tue, 22 Oct 2024 15:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44886 Article 15 provides that remuneration of a resident for employment is taxable only in the resident State unless the employment is exercised in the other Contracting State; if exercised there the other State may tax that remuneration. An exception preserves residence-state taxation where the worker's presence in the other State is limited, the payer is not resident in the other State, and the remuneration is not borne by the employer's permanent establishment or fixed base in the other State. Remuneration for employment aboard ships or aircraft in international traffic may be taxed in the enterprise's State. Act-Rules DTAA Wed, 16 Oct 2024 16:30:38 +0530 https://www.taxtmi.com/acts?id=44886