Government service remuneration taxable in paying state, except resident nationals taxed in their state when services rendered there. Salaries, wages and similar remuneration paid by a Contracting State or its political subdivisions, statutory bodies or local authorities are taxable only in that State, except where services are rendered in the other Contracting State and the individual is a resident of that State who is a national or did not become resident solely to render the services. Pensions paid by or from funds created by a Contracting State are likewise taxable only in that State, except where the individual is both resident and a national of the other Contracting State. Services connected with a State-run business follow the rules for business-connected employment and dependent services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Government service remuneration taxable in paying state, except resident nationals taxed in their state when services rendered there.
Salaries, wages and similar remuneration paid by a Contracting State or its political subdivisions, statutory bodies or local authorities are taxable only in that State, except where services are rendered in the other Contracting State and the individual is a resident of that State who is a national or did not become resident solely to render the services. Pensions paid by or from funds created by a Contracting State are likewise taxable only in that State, except where the individual is both resident and a national of the other Contracting State. Services connected with a State-run business follow the rules for business-connected employment and dependent services.
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