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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 18: Taxation of Government Service Remuneration and Pensions in Double Tax Agreement Explained</h1> Article 18 of the Double Tax Avoidance Agreement between Singapore and another Contracting State addresses the taxation of remuneration and pensions related to government service. Remuneration, excluding pensions, paid by a Contracting State for services rendered is taxable only in that State unless the services are performed in the other State by a resident who is also a national or who did not become a resident solely for that purpose. Pensions paid by a Contracting State for services rendered are taxable only in that State unless the recipient is a resident and national of the other State. Articles 15, 16, and 19 apply to business-related services.
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