Government service remuneration taxable in source state, with residence and nationality exceptions under the tax treaty. Salaries, wages and similar remuneration paid by a Contracting State or its subdivisions for services rendered to that State are taxable only in that 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 resident solely to render the services; pensions paid by a Contracting State or from its funds are taxable only in that State, except where the pensioner is resident and a national of the other Contracting 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 source state, with residence and nationality exceptions under the tax treaty.
Salaries, wages and similar remuneration paid by a Contracting State or its subdivisions for services rendered to that State are taxable only in that 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 resident solely to render the services; pensions paid by a Contracting State or from its funds are taxable only in that State, except where the pensioner is resident and a national of the other Contracting State.
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