Government service remuneration taxable in paying state, with residency and nationality exceptions under the treaty. Government service remuneration paid by a Contracting State or its political subdivisions 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 a national or did not become resident solely to render the services. Pensions paid by or from funds of a Contracting State are generally taxable only in that State, except where the recipient is both resident and national of the other Contracting State. Compensation and pensions connected with a State-run business 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 taxable in paying state, with residency and nationality exceptions under the treaty.
Government service remuneration paid by a Contracting State or its political subdivisions 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 a national or did not become resident solely to render the services. Pensions paid by or from funds of a Contracting State are generally taxable only in that State, except where the recipient is both resident and national of the other Contracting State. Compensation and pensions connected with a State-run business are governed by Articles 15-18.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
