Government service remuneration taxable in paying State, except where resident nationals render services in the other State. Salaries, wages and similar remuneration paid by a Contracting State or its political subdivisions for services to that State are taxable only in the paying State, except where services are rendered in the other Contracting State and the individual is a resident who is a national or did not become a resident solely to render the services, in which case the remuneration is taxable only in the State where services are performed. Pensions paid by or from State-created funds are taxable only in the paying State, except where the recipient is both resident and national of the other 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 remuneration taxable in paying State, except where resident nationals render services in the other State.
Salaries, wages and similar remuneration paid by a Contracting State or its political subdivisions for services to that State are taxable only in the paying State, except where services are rendered in the other Contracting State and the individual is a resident who is a national or did not become a resident solely to render the services, in which case the remuneration is taxable only in the State where services are performed. Pensions paid by or from State-created funds are taxable only in the paying State, except where the recipient is both resident and national of the other State.
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 
