Taxation of government remuneration and pensions: ordinarily taxed in the paying State, with narrow residency and nationality exceptions. Remuneration paid by a Contracting State, its political subdivisions or local authorities for services rendered to that State is generally taxable only in that State, except where services are rendered in the other Contracting State and the individual is a resident there who is either a national or did not become resident solely to render the services; in that case taxation occurs only in the State where the services are performed. Pensions paid by or out of funds of a Contracting State for services to that State are likewise ordinarily taxable only in that State, with an exception where the recipient is both a resident and national of the other 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.
Taxation of government remuneration and pensions: ordinarily taxed in the paying State, with narrow residency and nationality exceptions.
Remuneration paid by a Contracting State, its political subdivisions or local authorities for services rendered to that State is generally taxable only in that State, except where services are rendered in the other Contracting State and the individual is a resident there who is either a national or did not become resident solely to render the services; in that case taxation occurs only in the State where the services are performed. Pensions paid by or out of funds of a Contracting State for services to that State are likewise ordinarily taxable only in that State, with an exception where the recipient is both a resident and national of the other State.
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