ARTICLE 15

Dependent Personal Services

1. Subject to the provisions of Article 16 (Directors' Fees), 18 (Pensions, Annuities, Alimony and Child Support), and 19 (Government Service), 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, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

a) the remuneration earned in the other Contracting State in the calendar year concerned does not exceed 5,000 United States dollars or its equivalent in Barbados currency;

b) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned;

c) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and

d) such remuneration is not borne by a permanent establishment or regular base which the employer has in the other State.

3. Notwithstanding the preceding provisions of this Article, remuneration derived by a resident of a Contracting State in respect of 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.