Government service remuneration taxable in paying state, except when rendered abroad by a resident national or non transient resident. Remuneration and pensions paid by a Contracting State or its political subdivisions or local authorities are taxable only in the paying State. Remuneration (other than pensions) is taxable in the other State if services are rendered there and the individual is resident who is a national or did not become resident solely to render the services. Pensions paid by or from funds of a Contracting State are taxable only in the paying State. Remuneration for business activities of a Contracting State is governed by Articles 16 and 17.
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 paying state, except when rendered abroad by a resident national or non transient resident.
Remuneration and pensions paid by a Contracting State or its political subdivisions or local authorities are taxable only in the paying State. Remuneration (other than pensions) is taxable in the other State if services are rendered there and the individual is resident who is a national or did not become resident solely to render the services. Pensions paid by or from funds of a Contracting State are taxable only in the paying State. Remuneration for business activities of a Contracting State is governed by Articles 16 and 17.
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