https://www.taxtmi.com/acts?id=45355 Article 16 allocates taxing rights for Dependent Personal Services: remuneration of a resident is taxable only in the resident State unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. An exclusion applies where the employee's presence in the other State is limited, the payor is not resident in the 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 State. en-us Fri, 18 Oct 2024 12:26:34 +0530 Fri, 18 Oct 2024 12:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45355 Article 16 allocates taxing rights for Dependent Personal Services: remuneration of a resident is taxable only in the resident State unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. An exclusion applies where the employee's presence in the other State is limited, the payor is not resident in the 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 State. Act-Rules DTAA Fri, 18 Oct 2024 12:26:34 +0530 https://www.taxtmi.com/acts?id=45355