Taxation of government service payments: remuneration and pensions generally taxed only in the paying state, with residency exceptions. Remuneration paid by a Contracting State or its political subdivisions for services rendered to that State is taxable only in that State, except where services are performed in the other Contracting State and the individual is a resident who is a national or did not become resident solely to render the services; pensions from state funds follow the same rule but are taxable only in the other State when the recipient is both resident and a national there. Services connected with a State's business are subject to Articles 16-19.
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.
Taxation of government service payments: remuneration and pensions generally taxed only in the paying state, with residency exceptions.
Remuneration paid by a Contracting State or its political subdivisions for services rendered to that State is taxable only in that State, except where services are performed in the other Contracting State and the individual is a resident who is a national or did not become resident solely to render the services; pensions from state funds follow the same rule but are taxable only in the other State when the recipient is both resident and a national there. Services connected with a State's business are subject to Articles 16-19.
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