Taxation of government service: remuneration generally taxable only in the paying State, with a residency-based exception. Remuneration paid by a Contracting State or its sub-division for services rendered to that State is generally taxable only in the paying State, except ... Summary
Taxation of government service: remuneration generally taxable only in the paying State, with a residency-based exception.
Remuneration paid by a Contracting State or its sub-division for services rendered to that State is generally taxable only in the paying State, except when services are performed in the other Contracting State and the individual is a resident there who is either a national or whose residency was not established solely to render the services; remuneration and pensions for services connected with a business carried on by a Contracting State are governed by Articles 15-18.
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