Governmental remuneration exemption shields pay for governmental functions from foreign tax; pensions taxable only in paying state. Remuneration (other than a pension) paid by a Contracting State to its national for services in discharge of governmental functions in the other Contracting State is exempt from tax in that other State; pensions paid by a Contracting State for services to that Government are taxable only in the paying State. These provisions do not apply to remuneration or pensions for services connected with any trade or business.
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.
Governmental remuneration exemption shields pay for governmental functions from foreign tax; pensions taxable only in paying state.
Remuneration (other than a pension) paid by a Contracting State to its national for services in discharge of governmental functions in the other Contracting State is exempt from tax in that other State; pensions paid by a Contracting State for services to that Government are taxable only in the paying State. These provisions do not apply to remuneration or pensions for services connected with any trade or business.
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