Government service remuneration taxable in paying state unless rendered in resident state by its national or habitual resident. Remuneration paid by a Contracting State or its political subdivisions for services rendered to that State is taxable only in the paying State, except where services are rendered in the other Contracting State and the individual is a resident of that State who is a national or did not become resident solely to perform the services. Pensions paid by or from funds created by a Contracting State are taxable only in the paying State, except when the pensioner is both resident and national of the other Contracting State. Related remuneration and pensions connected to a State's business fall under the treaty articles for business and specific income categories.
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 unless rendered in resident state by its national or habitual resident.
Remuneration paid by a Contracting State or its political subdivisions for services rendered to that State is taxable only in the paying State, except where services are rendered in the other Contracting State and the individual is a resident of that State who is a national or did not become resident solely to perform the services. Pensions paid by or from funds created by a Contracting State are taxable only in the paying State, except when the pensioner is both resident and national of the other Contracting State. Related remuneration and pensions connected to a State's business fall under the treaty articles for business and specific income categories.
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