Government service taxation: state paid remuneration and pensions generally taxable only in the paying state, limited resident exceptions. Remuneration (other than pensions) paid by a Contracting State or its subdivisions for services to that State is taxable only in that State, except where services are rendered in the other Contracting State and the individual is a resident who is a national or did not become resident solely to perform the services; in that case taxation is in the other State. Pensions paid by or from funds of a Contracting State for such services are taxable only in the paying State. Services connected to a business carried on by a State fall under the rules applicable to business income and related articles.
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: state paid remuneration and pensions generally taxable only in the paying state, limited resident exceptions.
Remuneration (other than pensions) paid by a Contracting State or its subdivisions for services to that State is taxable only in that State, except where services are rendered in the other Contracting State and the individual is a resident who is a national or did not become resident solely to perform the services; in that case taxation is in the other State. Pensions paid by or from funds of a Contracting State for such services are taxable only in the paying State. Services connected to a business carried on by a State fall under the rules applicable to business income and related articles.
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