Taxation of government remuneration: state-paid salaries and pensions are generally taxable only in the paying state, with residency exceptions. Remuneration and pensions paid by a Contracting State or its political subdivisions to individuals for services rendered to that State are taxable only in that State, except remuneration for services performed in the other Contracting State by a resident who is a national or who did not become resident solely to render the services, and except pensions which are taxable only in the other State where the individual is both resident and national; payments connected with a business of a Contracting State follow the treaty rules for business income.
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 remuneration: state-paid salaries and pensions are generally taxable only in the paying state, with residency exceptions.
Remuneration and pensions paid by a Contracting State or its political subdivisions to individuals for services rendered to that State are taxable only in that State, except remuneration for services performed in the other Contracting State by a resident who is a national or who did not become resident solely to render the services, and except pensions which are taxable only in the other State where the individual is both resident and national; payments connected with a business of a Contracting State follow the treaty rules for business income.
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