https://www.taxtmi.com/acts?id=51328 Article 15 allocates taxing rights for employment income: residents' salaries are generally taxable in the State of residence unless the employment is exercised in the other State, where the income may be taxed. An exemption applies when the employee's presence in the other State is of limited duration, the remuneration is paid by an employer not resident in that State, and the payment is not borne by a permanent establishment there. Remuneration of regular crew on ships or aircraft in international traffic is taxable only in the State of residence except for operations solely within the other State. en-us Wed, 21 May 2025 14:14:13 +0530 Thu, 22 May 2025 12:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51328 Article 15 allocates taxing rights for employment income: residents' salaries are generally taxable in the State of residence unless the employment is exercised in the other State, where the income may be taxed. An exemption applies when the employee's presence in the other State is of limited duration, the remuneration is paid by an employer not resident in that State, and the payment is not borne by a permanent establishment there. Remuneration of regular crew on ships or aircraft in international traffic is taxable only in the State of residence except for operations solely within the other State. Act-Rules DTAA Wed, 21 May 2025 14:14:13 +0530 https://www.taxtmi.com/acts?id=51328