https://www.taxtmi.com/acts?id=45550 Article 16 provides that remuneration for dependent personal services is generally taxable only in the resident State unless the employment is exercised in the other State, in which case that other State may tax the pay. The Article preserves taxation in the resident State where a short-term presence exception applies, where the employer is not resident in the other State, or where the remuneration is not borne by a permanent establishment or fixed base in the other State; it separately addresses international transport by ship or aircraft. en-us Fri, 18 Oct 2024 16:39:56 +0530 Tue, 22 Oct 2024 18:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45550 Article 16 provides that remuneration for dependent personal services is generally taxable only in the resident State unless the employment is exercised in the other State, in which case that other State may tax the pay. The Article preserves taxation in the resident State where a short-term presence exception applies, where the employer is not resident in the other State, or where the remuneration is not borne by a permanent establishment or fixed base in the other State; it separately addresses international transport by ship or aircraft. Act-Rules DTAA Fri, 18 Oct 2024 16:39:56 +0530 https://www.taxtmi.com/acts?id=45550