Government service taxation limited to the paying State, with residency and nationality exceptions for services abroad. Remuneration (other than pensions) and pensions paid by a Contracting State or its political subdivisions or local authorities for services rendered to that State are generally taxable only in the paying State, except where services are performed in the other Contracting State and the individual meets residency and nationality conditions; remuneration and pensions linked to a business carried on by the State are governed by Articles 15, 16 and 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.
Government service taxation limited to the paying State, with residency and nationality exceptions for services abroad.
Remuneration (other than pensions) and pensions paid by a Contracting State or its political subdivisions or local authorities for services rendered to that State are generally taxable only in the paying State, except where services are performed in the other Contracting State and the individual meets residency and nationality conditions; remuneration and pensions linked to a business carried on by the State are governed by Articles 15, 16 and 18.
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