TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income Taxation Rules for Government Services in DTAA: Article 20 Explains State-Specific Taxation for Salaries and Pensions</h1> Article 20 of the Double Tax Avoidance Agreement (DTAA) between two contracting states addresses the taxation of government service-related income. Salaries, wages, and similar remuneration paid by a state or its subdivisions to an individual for services rendered are typically taxable only in that state. However, if the services are rendered in the other contracting state and the individual is a resident and national of that state, the income is taxable there. Pensions follow a similar rule, being taxable in the state of origin unless the recipient is a resident and national of the other state. Articles 16-19 apply to business-related services.
TaxTMI 
