https://www.taxtmi.com/acts?id=16706 Remuneration paid by a Contracting State or its subdivisions for services rendered to that State is taxable only in that State, except when services are rendered in the other State and the individual is a resident who is a national of that State or did not become resident solely to render the services. Pensions paid by or from funds created by the paying State are taxable only in that State, except where the recipient is both resident and national of the other State or the pension is exempt in the paying State. Articles 15-18 apply where services relate to a business of the State or its subdivisions. en-us Mon, 25 Jun 2012 12:41:42 +0530 Tue, 27 Aug 2024 14:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16706 Remuneration paid by a Contracting State or its subdivisions for services rendered to that State is taxable only in that State, except when services are rendered in the other State and the individual is a resident who is a national of that State or did not become resident solely to render the services. Pensions paid by or from funds created by the paying State are taxable only in that State, except where the recipient is both resident and national of the other State or the pension is exempt in the paying State. Articles 15-18 apply where services relate to a business of the State or its subdivisions. Act-Rules DTAA Mon, 25 Jun 2012 12:41:42 +0530 https://www.taxtmi.com/acts?id=16706