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          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.

          <h1>Government income exemption: sovereign-derived income is not taxable in the source Contracting State under the treaty.</h1> Income derived by a Contracting State from the other Contracting State is exempt from tax in that other State. The term Government is defined to include the national government, subnational governments or union territories, the central bank, and any institution or body agreed between the Parties, allowing mutual agreement to extend governmental status.

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