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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxation Rules for Government Service Remuneration and Pensions Under Article 18 of Double Tax Avoidance Agreement</h1> Article 18 of the Double Tax Avoidance Agreement between Sri Lanka and another Contracting State addresses taxation of government service remuneration and pensions. Remuneration, excluding pensions, paid by a government for services rendered is taxable only in that State. However, if the services are rendered in the other State and the individual is a resident and national of that State, or did not become a resident solely to render services, the remuneration is taxable only in the other State. Pensions paid by a government are taxable in the paying State. Articles 15, 16, and 19 apply to business-related services. 'Government' includes State Governments and central banks.
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