Government service remuneration: pay by a Contracting State taxable in that State, subject to residency and nationality exceptions. Remuneration other than pensions paid by a Contracting State or its sub division or local authority for services rendered to that State is taxable only in that State, except when services are rendered in the other Contracting State and the individual is a resident there who is a national or did not become resident solely to render the services. Pensions paid by or from funds created by a Contracting State for such services are taxable only in that State, except where the individual is both a resident and national of the other Contracting State. Articles 15, 16 and 18 apply to remuneration and pensions connected with a State carried business.
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 remuneration: pay by a Contracting State taxable in that State, subject to residency and nationality exceptions.
Remuneration other than pensions paid by a Contracting State or its sub division or local authority for services rendered to that State is taxable only in that State, except when services are rendered in the other Contracting State and the individual is a resident there who is a national or did not become resident solely to render the services. Pensions paid by or from funds created by a Contracting State for such services are taxable only in that State, except where the individual is both a resident and national of the other Contracting State. Articles 15, 16 and 18 apply to remuneration and pensions connected with a State carried business.
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