Article 15 - Income from Employment / Dependent Personal Services

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..... 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. [ Para 1 or Article 15 ] Exception Remuneration derived by a resident .....

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..... r of the regular complement of a ship or aircraft , that is exercised aboard a ship or aircraft operated in international traffic, other than aboard a ship or aircraft operated solely within the other Contracting State, shall be taxable only in the first-mentioned State. [ Para 3 or Article 15 ] As per UN Model Tax Convention In the UN Model Only change the name of Article 15 other wis .....

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