https://www.taxtmi.com/acts?id=5612 Remuneration (other than pensions) paid by a Contracting State, its political subdivisions or local authorities for services rendered to that State is taxable only in the paying State, except when services are rendered in the other Contracting State and the individual is a resident there who is either a national or not resident solely to render the services, in which case taxation is confined to the other State. Pensions paid by or from funds of a Contracting State are taxable only in the paying State unless the recipient is both resident and national of the other State. Articles 15, 16 and 19 apply where services relate to a business carried on by the State or its subdivisions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 28 Aug 2024 16:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5612 Remuneration (other than pensions) paid by a Contracting State, its political subdivisions or local authorities for services rendered to that State is taxable only in the paying State, except when services are rendered in the other Contracting State and the individual is a resident there who is either a national or not resident solely to render the services, in which case taxation is confined to the other State. Pensions paid by or from funds of a Contracting State are taxable only in the paying State unless the recipient is both resident and national of the other State. Articles 15, 16 and 19 apply where services relate to a business carried on by the State or its subdivisions. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5612