https://www.taxtmi.com/acts?id=45645 Dependent personal services income is taxable in the recipient's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax remuneration derived therefrom. However, such remuneration is taxable only in the resident State where the presence test is met, the payer is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base of the employer in the other State. Remuneration from employment aboard ships or aircraft in international traffic may be taxed in the State of the operating enterprise. en-us Wed, 23 Oct 2024 12:34:35 +0530 Wed, 23 Oct 2024 12:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45645 Dependent personal services income is taxable in the recipient's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax remuneration derived therefrom. However, such remuneration is taxable only in the resident State where the presence test is met, the payer is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base of the employer in the other State. Remuneration from employment aboard ships or aircraft in international traffic may be taxed in the State of the operating enterprise. Act-Rules DTAA Wed, 23 Oct 2024 12:34:35 +0530 https://www.taxtmi.com/acts?id=45645