https://www.taxtmi.com/acts?id=44979 Article 15 provides that remuneration for employment is taxable in the State of residence of the recipient unless the employment is exercised in the other Contracting State, in which case that other State may tax such remuneration. However, remuneration arising from employment exercised in the other State is taxable only in the resident State if: the employee's presence in the other State does not exceed a specified presence threshold in the relevant period; 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 from employment aboard ships or aircraft in international traffic is taxable only in the enterprise's State. en-us Wed, 16 Oct 2024 17:34:44 +0530 Tue, 22 Oct 2024 11:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44979 Article 15 provides that remuneration for employment is taxable in the State of residence of the recipient unless the employment is exercised in the other Contracting State, in which case that other State may tax such remuneration. However, remuneration arising from employment exercised in the other State is taxable only in the resident State if: the employee's presence in the other State does not exceed a specified presence threshold in the relevant period; 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 from employment aboard ships or aircraft in international traffic is taxable only in the enterprise's State. Act-Rules DTAA Wed, 16 Oct 2024 17:34:44 +0530 https://www.taxtmi.com/acts?id=44979