Taxation of government service remuneration: paying territory generally taxes salaries and pensions, with residency exceptions. Remuneration and pensions paid by a territory or its subdivisions to individuals for services to that public employer are taxable in the paying territory, except remuneration for services performed in the other territory by residents who are nationals or who did not become resident solely to render the services, and except pensions taxable in the other territory when the recipient is both resident and national there; payments for services connected to a territory's business are governed by the treaty articles on business profits.
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.
Taxation of government service remuneration: paying territory generally taxes salaries and pensions, with residency exceptions.
Remuneration and pensions paid by a territory or its subdivisions to individuals for services to that public employer are taxable in the paying territory, except remuneration for services performed in the other territory by residents who are nationals or who did not become resident solely to render the services, and except pensions taxable in the other territory when the recipient is both resident and national there; payments for services connected to a territory's business are governed by the treaty articles on business profits.
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