Department personal services

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..... chers), 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 of thi .....

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..... 183 days during the relevant fiscal year; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the United Kingdom; and (c) the remuneration is not deductible in computing the profits of an enterprise chargeable to United Kingdom tax. 4. Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised abroad a s .....

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