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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 20: Taxation Rules for Government Remuneration and Pensions Under Double Tax Avoidance Agreement</h1> Article 20 of the Double Tax Avoidance Agreement between Korea and another state outlines the taxation rules for government-related remuneration and pensions. Remuneration, excluding pensions, paid by a Contracting State for services rendered is taxable only in that state unless the services are performed in the other state by a resident who is also a national or did not become a resident solely for rendering services. Pensions are similarly taxed in the state of origin unless the recipient is a resident and national of the other state. These rules also apply to specific financial institutions and organizations recognized by both states.
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