https://www.taxtmi.com/acts?id=45487 Remuneration from employment is taxable only in the employee's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. However, remuneration derived by a resident for employment exercised in the other State is taxable only in the resident State if: the recipient is present in the other State for an aggregate period not exceeding 183 days in any twelve month period; the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and the remuneration is not borne by a permanent establishment or fixed base of the employer in the other State. Remuneration aboard international ships, aircraft or inland waterway boats may be taxed in the State of residence of the enterprise operating the vessel. en-us Fri, 18 Oct 2024 15:04:30 +0530 Fri, 18 Oct 2024 15:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45487 Remuneration from employment is taxable only in the employee's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. However, remuneration derived by a resident for employment exercised in the other State is taxable only in the resident State if: the recipient is present in the other State for an aggregate period not exceeding 183 days in any twelve month period; the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and the remuneration is not borne by a permanent establishment or fixed base of the employer in the other State. Remuneration aboard international ships, aircraft or inland waterway boats may be taxed in the State of residence of the enterprise operating the vessel. Act-Rules DTAA Fri, 18 Oct 2024 15:04:30 +0530 https://www.taxtmi.com/acts?id=45487