https://www.taxtmi.com/acts?id=4362 Remuneration paid by a Contracting State or its political subdivisions for services rendered is generally taxable only in that State, but becomes taxable only in the other State if the services are performed there and the individual is a resident who is either a national of that State or did not become resident solely to render the services. Pensions paid by or from funds created by a Contracting State for such services are also taxable only in that State, except where the pensioner is both resident and national of the other State. Articles 15, 16 and 19 govern amounts connected with a business carried on by the State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 17 Oct 2024 11:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4362 Remuneration paid by a Contracting State or its political subdivisions for services rendered is generally taxable only in that State, but becomes taxable only in the other State if the services are performed there and the individual is a resident who is either a national of that State or did not become resident solely to render the services. Pensions paid by or from funds created by a Contracting State for such services are also taxable only in that State, except where the pensioner is both resident and national of the other State. Articles 15, 16 and 19 govern amounts connected with a business carried on by the State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4362