Income of Individuals. 1. Xxxxx and other similar remunerations of an individual resident in a Contracting State received for performing activity on the territory of the other Contracting State and not exempt from taxation in accordance with paragraph 2 of this Article and other articles of this Convention, shall not be liable to taxation in that other State:
Income of Individuals. 1. Wages and other similar remunerations of an individual resident in a Contracting State received for performing activity on the territory of the other Contracting State and not exempt from taxation in accordance with paragraph 2 of this Article and other articles of this Convention, shall not be liable to taxation in that other State: - if the above-mentioned person is present therein during a period or periods not exceeding an aggregate of 183 days in a calendar year and, in the case of technical specialists -- 365 days in two consecutive calendar years; - if these wages and remunerations are paid by, or on behalf of, an employer who is not a resident of that other Contracting State.
Income of Individuals. 1. Notwithstanding the provisions of Article 10 of this Convention, wages, salaries and other similar remuneration which an individual resident in a Contracting State receives for performing services in the other Contracting State shall be taxable in that other Contracting State if:
Income of Individuals. 1. Wages and other similar remuneration derived by an individual resident in a Contracting State in respect of work performed in the other Contracting State shall not be taxable in that other State, provided that such resident is present therein during a period or periods not exceeding in the aggregate 183 days in the calendar year concerned, that the wages are paid by or on behalf of an employer who is not a resident of that other State and that such employment expenses are not borne by a permanent establishment situated in that other State.
