Government service taxation: remuneration paid by a state is generally taxable only in that state, with residency exceptions. Salaries, wages and similar remuneration paid by a Contracting State or its subdivisions for services rendered to that entity are taxable only in that State, except where services are rendered in the other State and the individual is a resident who is a national or did not become resident solely to render the services. Pensions paid by or from funds of a Contracting State for such services are taxable only in that State, unless the pensioner is a resident and national of the other State. Articles 15-18 apply where services relate to a State business.
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: remuneration paid by a state is generally taxable only in that state, with residency exceptions.
Salaries, wages and similar remuneration paid by a Contracting State or its subdivisions for services rendered to that entity are taxable only in that State, except where services are rendered in the other State and the individual is a resident who is a national or did not become resident solely to render the services. Pensions paid by or from funds of a Contracting State for such services are taxable only in that State, unless the pensioner is a resident and national of the other State. Articles 15-18 apply where services relate to a State business.
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