2. States concerned shall take appropriate measures to facilitate such
transfers.
Article 48
1. Without prejudice to applicable double taxation agreements, migrant
workers and members of their families shall, in the matter of earnings in
the State of employment:
(a) Not be liable to taxes, duties or charges of any description
higher or more onerous than those imposed on nationals in similar circumstances;
(b) Be entitled to deductions or exemptions from taxes of any
description and to any tax allowances applicable to nationals in similar
circumstances, including tax allowances for dependent members of their
families.
2. States Parties shall endeavour to adopt appropriate measures to
avoid double taxation of the earnings and savings of migrant workers and
members of their families.
Article 49
1. Where separate authorizations to reside and to engage in employment are required by national legislation, the States of employment shall
issue to migrant workers authorization of residence for at least the same
period of time as their authorization to engage in remunerated activity.
2. Migrant workers who in the State of employment are allowed freely
to choose their remunerated activity shall neither be regarded as in an irregular situation nor shall they lose their authorization of residence by the
mere fact of the termination of their remunerated activity prior to the expiration of their work permits or similar authorizations.
3. In order to allow migrant workers referred to in paragraph 2 of the
present article sufficient time to find alternative remunerated activities,
the authorization of residence shall not be withdrawn at least for a period
corresponding to that during which they may be entitled to unemployment benefits.
127
Select target paragraph3
Connect to a paragraph
Connect to an entity
Disable highlights
Add to table of contents