Government service taxation typically confined to the paying State, with residence and nationality exceptions for other-State taxation. Salaries, wages and similar remuneration paid by a Contracting State or its political subdivisions for services rendered to that State are taxable only in that State, except where services are performed in the other Contracting State and the individual is a resident who is a national of that State or did not become resident solely to render the services. Pensions paid by or from funds created by a Contracting State are taxable only in that State, except where the individual is both resident and national of the other State. Articles 15-18 apply to services connected with a State business.
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 taxation typically confined to the paying State, with residence and nationality exceptions for other-State taxation.
Salaries, wages and similar remuneration paid by a Contracting State or its political subdivisions for services rendered to that State are taxable only in that State, except where services are performed in the other Contracting State and the individual is a resident who is a national of that State or did not become resident solely to render the services. Pensions paid by or from funds created by a Contracting State are taxable only in that State, except where the individual is both resident and national of the other State. Articles 15-18 apply to services connected with a State business.
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