Government service taxation: public remuneration and pensions generally taxable only in the paying State, with residency exceptions. Government service remuneration paid by a Contracting State or its subdivisions for services rendered to them is generally taxable only in that State, except where services are performed in the other Contracting State by 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 are similarly taxable in the paying State, except where the pensioner is both resident and a national of the other Contracting State. Remuneration and pensions connected with a State-run business are subject to Articles 15-18.
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: public remuneration and pensions generally taxable only in the paying State, with residency exceptions.
Government service remuneration paid by a Contracting State or its subdivisions for services rendered to them is generally taxable only in that State, except where services are performed in the other Contracting State by 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 are similarly taxable in the paying State, except where the pensioner is both resident and a national of the other Contracting State. Remuneration and pensions connected with a State-run business are subject to Articles 15-18.
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