Hi,
Article 15 of DTAA between India & Mauritius ,i.e., Income from Employment, the paragraph 2 says "remunertaion derived by resident of contracting statein respect of an employment exercised in other contracting state shall be taxable........"
can anyone help me in understanding the meaning of "Employment exercised" and adequate sources from where the meaning is derived???
The term "Employment exercised"means the physical exercising of employment. the same has been decided in lot of cases.
Anuj
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