Government service taxation: State-paid remuneration generally taxable only in paying State, with residency exceptions and similar pension rule. Article 19 prescribes that remuneration paid by a Contracting State or its sub-divisions for services rendered to that State is generally taxable only in the paying State, except when services are rendered in the other Contracting State and the individual is a resident who is a national or did not become resident solely to render services; pensions paid by or from funds of a Contracting State are generally taxable only in the paying State but are taxable only in the other State if the recipient is both resident and national; Articles 15-18 apply where services are connected with a business of the State.
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: State-paid remuneration generally taxable only in paying State, with residency exceptions and similar pension rule.
Article 19 prescribes that remuneration paid by a Contracting State or its sub-divisions for services rendered to that State is generally taxable only in the paying State, except when services are rendered in the other Contracting State and the individual is a resident who is a national or did not become resident solely to render services; pensions paid by or from funds of a Contracting State are generally taxable only in the paying State but are taxable only in the other State if the recipient is both resident and national; Articles 15-18 apply where services are connected with a business of the State.
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