https://www.taxtmi.com/acts?id=5460 Remuneration paid by a Contracting State or its subdivisions for services rendered to that State is normally taxable only in the paying State, except when services are rendered in the other Contracting State and the individual is a resident who is a national or did not become resident solely to render the services, in which case taxability falls to that other State. Pensions paid by or from State funds for such services follow the same rule, but are taxable only in the other State if the pensioner is both resident and a national; Articles 16, 17 and 20 govern cases tied to State business. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 19 Dec 2024 10:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5460 Remuneration paid by a Contracting State or its subdivisions for services rendered to that State is normally taxable only in the paying State, except when services are rendered in the other Contracting State and the individual is a resident who is a national or did not become resident solely to render the services, in which case taxability falls to that other State. Pensions paid by or from State funds for such services follow the same rule, but are taxable only in the other State if the pensioner is both resident and a national; Articles 16, 17 and 20 govern cases tied to State business. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5460