Government remuneration and pensions are taxable only in the paying Contracting State, subject to a commercial-activity exception. Remuneration (other than a pension) and pensions paid by a Government of a Contracting State to its citizens for services rendered are taxable only in the ... Summary
Government remuneration and pensions are taxable only in the paying Contracting State, subject to a commercial-activity exception.
Remuneration (other than a pension) and pensions paid by a Government of a Contracting State to its citizens for services rendered are taxable only in the paying Contracting State; this exclusivity does not apply to payments for services connected with any profit-making business carried on by a Government. "Government" includes state, canton, local or statutory authorities and specified central banking institutions.
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