https://www.taxtmi.com/acts?id=45613 Remuneration for employment 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 such income. However, where the worker's presence in the other State falls below a short-term presence threshold, the pay is made by an employer not resident in that other State, and the pay is not deductible against a permanent establishment or fixed base of the employer there, taxation is confined to the resident State. Remuneration aboard ships or aircraft in international traffic may be taxed in the enterprise's State. en-us Fri, 18 Oct 2024 18:16:41 +0530 Wed, 23 Oct 2024 16:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45613 Remuneration for employment 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 such income. However, where the worker's presence in the other State falls below a short-term presence threshold, the pay is made by an employer not resident in that other State, and the pay is not deductible against a permanent establishment or fixed base of the employer there, taxation is confined to the resident State. Remuneration aboard ships or aircraft in international traffic may be taxed in the enterprise's State. Act-Rules DTAA Fri, 18 Oct 2024 18:16:41 +0530 https://www.taxtmi.com/acts?id=45613