Article 16 - Dependent personal services - Bangladesh

ARTICLE 16 DEPENDENT PERSONAL SERVICES (1) Subject to the provisions of Articles 17, 19 and 20, 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 Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised such remuneration as is derived therefrom shall be taxable only in that other Contracting State. (2) Notwithstanding the provisions of paragraph (1), remuneration derived by a resident of a Contracting State in respect of and employment exercised in the other Contracting State shall be taxable only in the first-mentioned Contracting State, if- (a) he is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days during the 'previous year' or 'income year' concerned or he is present in that other Contracting State for any period which forms part of a continuous period exceeding 183 days throughout which he is present in that other Contracting State, and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State, and (c) the remuneration is not deducted from the profits of a permanent establishment chargeable to tax in that other Contracting State. (3) Notwithstanding the provisions of paragraphs (1) and (2) of this Article, remuneration for personal services performed aboard a ship or aircraft operated by an enterprise of a Contracting State, in international traffic shall be taxable only in that Contracting State.