Government service taxation: remuneration usually taxed in the paying state, with residence-based exception for services rendered locally. Remuneration (other than pensions) paid by a Contracting State or its political subdivisions or local authorities is generally taxable only in the paying State, except where services are rendered in the recipient's State of residence and the recipient did not become resident solely to perform the services; in that case the remuneration is taxable only in the resident State. The rule does not apply to remuneration for services connected with any trade or business carried on by the State or its subdivisions or local authorities.
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 taxation: remuneration usually taxed in the paying state, with residence-based exception for services rendered locally.
Remuneration (other than pensions) paid by a Contracting State or its political subdivisions or local authorities is generally taxable only in the paying State, except where services are rendered in the recipient's State of residence and the recipient did not become resident solely to perform the services; in that case the remuneration is taxable only in the resident State. The rule does not apply to remuneration for services connected with any trade or business carried on by the State or its subdivisions or local authorities.
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