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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax rules on government salaries and pensions between Contracting States, including residence-based exceptions for services and retirement benefits</h1> Salaries, wages and similar remuneration, other than pensions, paid by a Contracting State or its political subdivisions or local authorities for services rendered to them are taxable only in that paying State. However, if the services are performed in the other Contracting State and the individual is a resident of that State who is either its national or did not become resident solely to render those services, taxation lies only in that other State. Pensions paid by or from funds of a Contracting State for such services are taxable only in that State, unless the recipient is both a resident and national of the other State, in which case taxation lies there. For services connected with a business carried on by a State or its subdivisions, Articles 15-18 govern.
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