https://www.taxtmi.com/acts?id=45011 Article 15 treats salaries and similar remuneration as taxable in the taxpayer's State of residence unless the employment is exercised in the other State, in which case that other State may tax the remuneration. An exemption prevents taxation in the State where the employment is exercised if the individual's presence there is of limited duration, the payor is not resident there, and the remuneration is not borne by a permanent establishment or fixed base of the employer; remuneration from employment aboard ships or aircraft in international traffic may be taxed by the State of the enterprise. en-us Wed, 16 Oct 2024 17:54:16 +0530 Tue, 22 Oct 2024 12:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45011 Article 15 treats salaries and similar remuneration as taxable in the taxpayer's State of residence unless the employment is exercised in the other State, in which case that other State may tax the remuneration. An exemption prevents taxation in the State where the employment is exercised if the individual's presence there is of limited duration, the payor is not resident there, and the remuneration is not borne by a permanent establishment or fixed base of the employer; remuneration from employment aboard ships or aircraft in international traffic may be taxed by the State of the enterprise. Act-Rules DTAA Wed, 16 Oct 2024 17:54:16 +0530 https://www.taxtmi.com/acts?id=45011