INDEPENDENT PERSONAL SERVICES 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State:
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.
Required Training For training that is required by the Agency, manager or supervisor, the Agency shall reimburse one hundred percent (100%) of all related necessary and legitimate expenses, including but not limited to tuition, books, travel expenses, travel time, and attendance time. When practical, the Agency will attempt to adjust the employee’s hours if the approved training activity is scheduled during the employee’s normal work hours.