https://www.taxtmi.com/acts?id=45456 Dependent personal services are taxable 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. An exemption prevents source-State taxation where three conditions coexist: short-term presence in the source State, remuneration paid by a nonresident employer, and compensation not borne by the employer's permanent establishment or fixed base in the source State; a separate rule allows taxation by the enterprise's State for employment aboard ships or aircraft in international traffic. en-us Fri, 18 Oct 2024 14:40:55 +0530 Fri, 18 Oct 2024 14:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45456 Dependent personal services are taxable 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. An exemption prevents source-State taxation where three conditions coexist: short-term presence in the source State, remuneration paid by a nonresident employer, and compensation not borne by the employer's permanent establishment or fixed base in the source State; a separate rule allows taxation by the enterprise's State for employment aboard ships or aircraft in international traffic. Act-Rules DTAA Fri, 18 Oct 2024 14:40:55 +0530 https://www.taxtmi.com/acts?id=45456