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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxation Rules for Government Service Remuneration and Pensions under Article 18 of Indonesia's Tax Agreement</h1> Article 18 of the Double Tax Avoidance Agreement between Indonesia and another Contracting State addresses taxation on remuneration and pensions for government services. Remuneration, excluding pensions, paid by a Contracting State for services rendered is generally taxable only in that State. However, if services are rendered in the other State and the individual is a resident and national of that State, or did not become a resident solely to render services, the remuneration is taxable only in that other State. Pensions are similarly taxable only in the State where the individual is a resident and national. Articles 15, 16, and 17 apply to business-related services.
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