Government service remuneration taxed in the paying state, with exception for resident nationals taxed in their state. Remuneration paid by a Contracting State or its subdivisions or out of public funds for services to that State is taxable only in that State, except where services are rendered in the other Contracting State and the individual is a resident and national of that other State; pensions paid by or from funds of a Contracting State for such services are likewise taxable only in the paying State. Articles 16, 17 and 20 apply when services are connected with a business carried on by the 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 taxed in the paying state, with exception for resident nationals taxed in their state.
Remuneration paid by a Contracting State or its subdivisions or out of public funds for services to that State is taxable only in that State, except where services are rendered in the other Contracting State and the individual is a resident and national of that other State; pensions paid by or from funds of a Contracting State for such services are likewise taxable only in the paying State. Articles 16, 17 and 20 apply when services are connected with a business carried on by the Contracting State or its subdivisions.
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