Article 15 Income from employment
/ Vägledning / 2022 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 15 Income from employment
recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and b) the remuneration is paid by, or on behalf of, an employer who is not