https://www.taxtmi.com/acts?id=45110 Dependent personal services income is taxable only in the employee's State of residence unless the employment is exercised in the other Contracting State, in which case that State may tax the remuneration; however, taxation is confined to the resident State where presence in the other State does not exceed the prescribed aggregate threshold, the payor is not resident in the other State, and the remuneration is not borne by the employer's permanent establishment or fixed base there. en-us Thu, 17 Oct 2024 14:36:03 +0530 Tue, 22 Oct 2024 11:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45110 Dependent personal services income is taxable only in the employee's State of residence unless the employment is exercised in the other Contracting State, in which case that State may tax the remuneration; however, taxation is confined to the resident State where presence in the other State does not exceed the prescribed aggregate threshold, the payor is not resident in the other State, and the remuneration is not borne by the employer's permanent establishment or fixed base there. Act-Rules DTAA Thu, 17 Oct 2024 14:36:03 +0530 https://www.taxtmi.com/acts?id=45110