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1. Subject to the provisions of Articles 16 (Directors’ Fees), 17 (Artistes and Athletes), 18 (Pensions, Annuities, Alimony, Child Support, and Social Security), 19 (Government Service), and 20 (Visiting Professors and Teachers; Students and Train- ees), 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.
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2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect or an 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 the calendar year concerned; 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 that the employer has in the other State.
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3. Notwithstanding the foregoing provisions of this Article, remuneration derived by a resident of a Contracting State in respect or an employment as a member of the regular complement of a ship or aircraft operated in international traffic may be taxed only in that State.