Dependent Personal Services

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..... cting 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, 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 S .....

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..... ot exceed 15 per cent of the gross amount of the remuneration. 4. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State shall be taxable only in that State. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Re .....

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