Taxation of government service: residence and source rules determine which Contracting State taxes remuneration. Remuneration for government service paid by a Contracting State or its subdivisions is taxable only in the paying State, except when services are rendered in the other Contracting State and the individual is a resident there who is either a national or did not become resident solely to perform the services. Pensions from State funds are taxable in the paying State, except where the recipient is both resident and national of the other State. Payments tied to a State's business are subject to Articles 15-18.
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 service: residence and source rules determine which Contracting State taxes remuneration.
Remuneration for government service paid by a Contracting State or its subdivisions is taxable only in the paying State, except when services are rendered in the other Contracting State and the individual is a resident there who is either a national or did not become resident solely to perform the services. Pensions from State funds are taxable in the paying State, except where the recipient is both resident and national of the other State. Payments tied to a State's business are subject to Articles 15-18.
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