Government service remuneration: taxed in paying state, except when rendered in the other state by its national or resident. Remuneration paid by a Contracting State or its subdivisions for services to that State is taxable only in the paying State, except where services are rendered in the other State and the individual is a resident who is a national or who did not become resident solely to render the services; similar rules apply to pensions, and remuneration or pensions connected with a business of the State are governed by 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 remuneration: taxed in paying state, except when rendered in the other state by its national or resident.
Remuneration paid by a Contracting State or its subdivisions for services to that State is taxable only in the paying State, except where services are rendered in the other State and the individual is a resident who is a national or who did not become resident solely to render the services; similar rules apply to pensions, and remuneration or pensions connected with a business of the State are governed by Articles 15-18.
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