Taxation of government remuneration: generally taxable only in the paying state, with residency and service-location exceptions. Remuneration for governmental functions paid by a Contracting State or its subdivisions is generally taxable only in the paying State, except where services are performed in the other State and the individual is a resident who is either a national or did not become resident solely to render the services, in which case the other State taxes. Pensions paid by or from funds created by a Contracting State are generally taxable only in the paying State, except where the pensioner 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.
Taxation of government remuneration: generally taxable only in the paying state, with residency and service-location exceptions.
Remuneration for governmental functions paid by a Contracting State or its subdivisions is generally taxable only in the paying State, except where services are performed in the other State and the individual is a resident who is either a national or did not become resident solely to render the services, in which case the other State taxes. Pensions paid by or from funds created by a Contracting State are generally taxable only in the paying State, except where the pensioner is both resident and national of the other State.
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