Government service taxation limited to the paying State unless resident/national conditions in the other State apply. Salaries, wages and other remuneration for services rendered to a Contracting State or its political subdivisions are generally taxable only in that paying State, except where services are performed in the other Contracting State and the individual is a resident who is either a national of that State or did not become resident solely to render those services. Pensions and similar remuneration paid by or from State funds for such services are also taxable only in the paying State, unless the recipient is both resident and national of the other State.
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 limited to the paying State unless resident/national conditions in the other State apply.
Salaries, wages and other remuneration for services rendered to a Contracting State or its political subdivisions are generally taxable only in that paying State, except where services are performed in the other Contracting State and the individual is a resident who is either a national of that State or did not become resident solely to render those services. Pensions and similar remuneration paid by or from State funds for such services are also taxable only in the paying State, unless the recipient is both resident and national of the other State.
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