Government service remuneration taxable in paying state, except when services rendered elsewhere and residency or nationality conditions apply. 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 when 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 or from funds of a Contracting State are taxable only in that State, except where the recipient is both resident and national of the other Contracting State; Articles 15-18 govern payments linked to state-operated businesses.
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 paying state, except when services rendered elsewhere and residency or nationality conditions apply.
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 when 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 or from funds of a Contracting State are taxable only in that State, except where the recipient is both resident and national of the other Contracting State; Articles 15-18 govern payments linked to state-operated businesses.
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