Government service taxation: paying State generally taxes salaries and pensions, with residence and nationality exceptions. Remuneration paid by a Contracting State or its subdivisions for services rendered to that State is taxable only in that State, except when services are rendered in the other 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 the paying State are taxable only in that State, except where the recipient is both resident and national of the other State or the pension is exempt in the paying State. Articles 15-18 apply where services relate to a business of the State or its subdivisions.
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: paying State generally taxes salaries and pensions, with residence and nationality exceptions.
Remuneration paid by a Contracting State or its subdivisions for services rendered to that State is taxable only in that State, except when services are rendered in the other 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 the paying State are taxable only in that State, except where the recipient is both resident and national of the other State or the pension is exempt in the paying State. Articles 15-18 apply where services relate to a business of the State or its subdivisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
