Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Government Remuneration Exempt from Tax in Other State; Pensions Taxable Only in Paying State; Exceptions for Business Services</h1> Remuneration, excluding pensions, paid by the government of one Contracting State to its nationals for governmental functions performed in the other Contracting State is exempt from tax in the latter. Pensions paid by a government for services rendered to it are taxable solely in that government's state. These provisions do not apply to remuneration or pensions related to services in trade or business.
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