Government service remuneration taxable in paying state, with residence-based exception when services performed in other state. Salaries, wages and similar remuneration paid by a Contracting Party's government for services rendered to that Party are taxable only in that Party, except where services are rendered in the other Contracting Party and the individual is a resident there with requisite right of abode or nationality or did not become resident solely to render services; in that case the remuneration is taxable only in the other Contracting Party. Pensions paid by or from funds of the Government for such services are taxable only in that Party, and Articles 16-19 apply where services are connected with a government business.
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Provisions expressly mentioned in the judgment/order text.
Government service remuneration taxable in paying state, with residence-based exception when services performed in other state.
Salaries, wages and similar remuneration paid by a Contracting Party's government for services rendered to that Party are taxable only in that Party, except where services are rendered in the other Contracting Party and the individual is a resident there with requisite right of abode or nationality or did not become resident solely to render services; in that case the remuneration is taxable only in the other Contracting Party. Pensions paid by or from funds of the Government for such services are taxable only in that Party, and Articles 16-19 apply where services are connected with a government business.
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