Government service remuneration taxable in the paying state, except when services are performed in the resident State by its national or resident. Remuneration (other than pensions) paid by a Contracting State or its 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 who is a national or who did not become resident solely to render the services; in that latter case taxation is limited to the State where services are performed. Articles 15 and 16 govern remuneration and pensions connected with a business carried on by a Contracting State or its subdivisions.
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 the paying state, except when services are performed in the resident State by its national or resident.
Remuneration (other than pensions) paid by a Contracting State or its 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 who is a national or who did not become resident solely to render the services; in that latter case taxation is limited to the State where services are performed. Articles 15 and 16 govern remuneration and pensions connected with a business carried on by a Contracting State or its subdivisions.
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