Taxation of government service: paying State generally taxes remuneration and pensions, with resident national exceptions. Salaries, wages and similar remuneration paid by a Contracting State or its political subdivisions for services rendered to that State are taxable only in that State, except where services are rendered in the other State and the individual resident is a national or did not become resident solely to render services. Pensions paid by or from funds of a Contracting State are taxable only in that State, except where the pensioner is resident and a national of the other State. Articles 15-18 apply to services connected with a State's business, and specified public institutions and mutually agreed organizations are included as paying authorities.
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 service: paying State generally taxes remuneration and pensions, with resident national exceptions.
Salaries, wages and similar remuneration paid by a Contracting State or its political subdivisions for services rendered to that State are taxable only in that State, except where services are rendered in the other State and the individual resident is a national or did not become resident solely to render services. Pensions paid by or from funds of a Contracting State are taxable only in that State, except where the pensioner is resident and a national of the other State. Articles 15-18 apply to services connected with a State's business, and specified public institutions and mutually agreed organizations are included as paying authorities.
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