Government functions: exclusive taxing right for the paying State over remuneration and pensions for its citizens. Remuneration and pensions paid by a Contracting State to its citizens for governmental functions performed in the other State are taxable only in the ... Summary
Government functions: exclusive taxing right for the paying State over remuneration and pensions for its citizens.
Remuneration and pensions paid by a Contracting State to its citizens for governmental functions performed in the other State are taxable only in the paying State; payments for government activities carried on for profit are excluded. The term "Government" includes local and statutory authorities and central banks and, for one Contracting State, state governments.
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