9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Article 16 - Department personal services - Great Britain and Northern Ireland (Old - Effective upto 10-02-1994)Extract ARTICLE 16 Department personal services 1. Subject to the provisions of Articles 17 (Directors' fees), 18 (Artistes and athelets), 19 (Governmental remuneration and pensions), 20 (Students and trainees) and 21 (Teachers), salaries, wages and other similar remuneration 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. 2. Notwithstanding the provisions of paragraph 1 of this Article, remuneration derived by a resident of the United Kingdom in respect of an employment exercised in India shall not be taxed in India if: (a) he is present in India for a period or periods not exceeding in the aggregate 183 days during the relevant fiscal year; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of India; and (c) the remuneration is not deductible in computing the profits of an enterprise chargeable to Indian tax. 3. Notwithstanding the provisions of paragraph 1 of this Article, remuneration derived by a resident of India in respect of an employment exercised in the United Kingdom shall not be taxed in the United Kingdom if: (a) he is present in the United Kingdom for a period or periods not exceeding in the aggregate 183 days during the relevant fiscal year; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the United Kingdom; and (c) the remuneration is not deductible in computing the profits of an enterprise chargeable to United Kingdom tax. 4. Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised abroad a ship or aircraft in international traffic may be taxed in the Contracting State of which the person deriving the profits from the operation of the ship or aircraft is a resident.
|
