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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 16

Dependent Personal Services

(1) Subject to the provisions of Articles 16, 18, 19, 20 and 21 of this Convention, salaries, wages and other similar remuneration derived from employment by a resident of a Contracting State shall be taxable only in that State, unless the employment is exercised in the other Contracting State. If the employment is so exercised, the 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 from 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 any twelve-month period beginning or ending in the fiscal year concerned;
  • (b) the salaries, wages and other similar remuneration is paid by, or on behalf of, an employer who is not a resident of the other State;
  • (c) the salaries, wages and other similar remuneration is not borne by a permanent establishment or a fixed base, that the employer has in the other State.

(3) Notwithstanding the preceding provisions of this Article, salaries, wages and other similar remuneration derived from employment by a resident of a Contracting State exercised aboard a ship or aircraft operated in international traffic, shall be taxable only in that State in which the enterprise is situated.