TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Taxation Rules for Government Service Pay and Pensions Under Article 19 of DTAA Between Iceland and Another State</h1> Article 19 of the Double Taxation Avoidance Agreement (DTAA) between Iceland and another Contracting State addresses the taxation of government service remuneration and pensions. Salaries, wages, and similar remuneration paid by a Contracting State to an individual for services rendered to that State are generally taxable only in that State. However, if the services are rendered in the other Contracting State and the individual is a resident and national of that State, taxation occurs there. Pensions follow a similar rule, being taxable in the State that pays them unless the recipient is a resident and national of the other State. Articles 15-18 apply to business-related services.
TaxTMI 
TaxTMI 
