https://www.taxtmi.com/acts?id=44949 Article 15 provides that remuneration from dependent personal services is taxable only in the resident Contracting State unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration; however, such source-state taxation is excluded if the worker's presence in the other State does not exceed a specified presence threshold, the payer is not resident in that other State, and the remuneration is not borne by a permanent establishment or fixed base there. Remuneration for employment on ships or aircraft in international traffic may be taxed in the enterprise's Contracting State. en-us Wed, 16 Oct 2024 17:20:43 +0530 Tue, 22 Oct 2024 14:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44949 Article 15 provides that remuneration from dependent personal services is taxable only in the resident Contracting State unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration; however, such source-state taxation is excluded if the worker's presence in the other State does not exceed a specified presence threshold, the payer is not resident in that other State, and the remuneration is not borne by a permanent establishment or fixed base there. Remuneration for employment on ships or aircraft in international traffic may be taxed in the enterprise's Contracting State. Act-Rules DTAA Wed, 16 Oct 2024 17:20:43 +0530 https://www.taxtmi.com/acts?id=44949