https://www.taxtmi.com/acts?id=4720 Remuneration for government service paid by a Contracting State, Land, political subdivision or local authority is taxable only in the paying State, except when services are rendered in the other Contracting State by a resident who is a national or who did not become resident solely to render the services, in which case taxation is limited to the State of residence. Pensions paid for such services are taxable in the paying State, except when the recipient is both resident and a national of the other State. Remuneration and pensions connected with a State business follow Articles 15, 16 and 18; development assistance secondments are covered by the same rules. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 15:02:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4720 Remuneration for government service paid by a Contracting State, Land, political subdivision or local authority is taxable only in the paying State, except when services are rendered in the other Contracting State by a resident who is a national or who did not become resident solely to render the services, in which case taxation is limited to the State of residence. Pensions paid for such services are taxable in the paying State, except when the recipient is both resident and a national of the other State. Remuneration and pensions connected with a State business follow Articles 15, 16 and 18; development assistance secondments are covered by the same rules. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4720