Namibia: double taxation agreement, Article 14: Dependent personal services
(1) Subject to the provisions of Articles 11, 12 and 16, salaries, wages and other similar remuneration derived by a resident of one of the territories in respect of an employment shall be subjected to tax only in that territory unless the employment is exercised in the other territory. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other territory.
(2) Notwithstanding the provisions of paragraph 1 of this Article, remuneration derived by a resident of one of the territories in respect of an employment exercised in the other territory shall be subjected to tax only in the first-mentioned territory if -
- the recipient is present in the other territory for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned, and
- the remuneration is paid by or on behalf of an employer who is not a resident of the other territory, and
- the remuneration is not deducted from the profits of a permanent establishment or a fixed base which the employer has in the other territory.
(3) In relation to remuneration of a director of a company derived from the company the preceding provisions of this Article shall apply as if the remuneration were remuneration of an employee in respect of an employment, and as if references to employers were references to the company.
(4) Notwithstanding the preceding provisions of this Article, remuneration for personal services performed aboard a ship or aircraft in international traffic may be taxed in the territory in which the place of effective management of the enterprise is situated.