https://www.taxtmi.com/acts?id=45142 Article 15 allocates taxing rights over remuneration for employment: employment income of a resident is taxable only in the resident State unless the employment is exercised in the other State. An exception keeps such income taxable only in the resident State if three conditions are met: limited presence in the other State within the fiscal year, payment by or on behalf of an employer not resident in the other State, and that the remuneration is not borne by a permanent establishment or fixed base there. Income from employment aboard ships or aircraft in international traffic remains taxable only in the resident State. en-us Thu, 17 Oct 2024 15:36:27 +0530 Wed, 23 Oct 2024 16:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45142 Article 15 allocates taxing rights over remuneration for employment: employment income of a resident is taxable only in the resident State unless the employment is exercised in the other State. An exception keeps such income taxable only in the resident State if three conditions are met: limited presence in the other State within the fiscal year, payment by or on behalf of an employer not resident in the other State, and that the remuneration is not borne by a permanent establishment or fixed base there. Income from employment aboard ships or aircraft in international traffic remains taxable only in the resident State. Act-Rules DTAA Thu, 17 Oct 2024 15:36:27 +0530 https://www.taxtmi.com/acts?id=45142