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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.


Dependent Personal Services

(1) Subject to the provisions of Articles 16, 18 and 19, 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 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.

(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 all the following conditions are met:

  • (a) the recipient is employed in the other State for a period or periods not exceeding in the aggregate 183 days in any 12 month period, and
  • (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and
  • (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

(3) In the computation of the periods mentioned in paragraph (2)(a), the following days shall be included:

  • (a) all days of physical presence including days of arrivals and departures, and
  • (b) days spent outside the State of activity such as Saturdays and Sundays, national holidays, holidays and business trips directly connected with the employment of the recipient in that State, after which the activity was resumed on the territory of that State.

(4) The term "employer" mentioned in paragraph (2)(b) means the person having right on the work produced and bearing the responsibility and risk connected with the performance of the work.

(5) 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 may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.