https://www.taxtmi.com/acts?id=5217 Remuneration and pensions paid by a Contracting State or its political sub divisions or local authorities for government service are generally taxable only in the paying State. Compensation (other than pensions) is taxable in the other State if services are performed there and the individual is a resident who is a national or did not become resident solely to render the services. Pensions are taxable in the other State only if the recipient is both resident and national there. Articles 15-17 apply where services connect to a business of a Contracting State; income supported from the other State's public funds is taxable only in that other State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 14:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5217 Remuneration and pensions paid by a Contracting State or its political sub divisions or local authorities for government service are generally taxable only in the paying State. Compensation (other than pensions) is taxable in the other State if services are performed there and the individual is a resident who is a national or did not become resident solely to render the services. Pensions are taxable in the other State only if the recipient is both resident and national there. Articles 15-17 apply where services connect to a business of a Contracting State; income supported from the other State's public funds is taxable only in that other State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5217