https://www.taxtmi.com/acts?id=4424 Government remuneration paid by a Contracting State, its political subdivisions, or local authorities for services rendered to that government is taxable only in that State, subject to an exception where the services are rendered in the other Contracting State and the recipient is a resident and national of that other State, or did not become resident there solely to perform the services. Pensions and similar remuneration for such services follow a corresponding source-based rule, with an exception for a resident and national of the other Contracting State. Remuneration connected with a business carried on by a government entity is governed by the relevant treaty articles. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 31 Mar 2026 14:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4424 Government remuneration paid by a Contracting State, its political subdivisions, or local authorities for services rendered to that government is taxable only in that State, subject to an exception where the services are rendered in the other Contracting State and the recipient is a resident and national of that other State, or did not become resident there solely to perform the services. Pensions and similar remuneration for such services follow a corresponding source-based rule, with an exception for a resident and national of the other Contracting State. Remuneration connected with a business carried on by a government entity is governed by the relevant treaty articles. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4424