Government service remuneration taxable in the paying state, with resident/national exceptions permitting taxation in the other state. Compensation paid by a Contracting State or its political subdivisions is generally taxable only in the paying State, except where services are performed in the other State by a resident who is a national or did not become resident solely to render the services; similarly, pensions paid by or from funds of a Contracting State are taxable in the paying State unless the recipient is both resident and national of the other State; remuneration and pensions linked to a State-run business fall under 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 the paying state, with resident/national exceptions permitting taxation in the other state.
Compensation paid by a Contracting State or its political subdivisions is generally taxable only in the paying State, except where services are performed in the other State by a resident who is a national or did not become resident solely to render the services; similarly, pensions paid by or from funds of a Contracting State are taxable in the paying State unless the recipient is both resident and national of the other State; remuneration and pensions linked to a State-run business fall under Articles 15-18.
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