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Article 15 - Income from Employment / Dependent Personal Services

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Full Text of the Document

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....ation derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. * If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. [ Para 1 or Article 15 ] * Exception * Remuneration derived by a resident of a Contracting State i....