TMI BlogDependent personal servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... withstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if : (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned, and (b) the remuneration is pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|