https://www.taxtmi.com/acts?id=18218 Remuneration paid by a Contracting State to individuals for services rendered to that State is taxable only in the paying State, except where services are rendered in the other Contracting State and the individual is a resident who is either a national or did not become resident solely to render the services; in that situation the other State taxes the remuneration. Pensions paid by a Contracting State are taxable in the paying State unless the recipient is both resident and national of the other State, in which case that other State taxes the pension. Compensation connected with a State business is governed by Articles 15-18. en-us Fri, 21 Mar 2014 17:11:14 +0530 Mon, 25 Nov 2024 17:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18218 Remuneration paid by a Contracting State to individuals for services rendered to that State is taxable only in the paying State, except where services are rendered in the other Contracting State and the individual is a resident who is either a national or did not become resident solely to render the services; in that situation the other State taxes the remuneration. Pensions paid by a Contracting State are taxable in the paying State unless the recipient is both resident and national of the other State, in which case that other State taxes the pension. Compensation connected with a State business is governed by Articles 15-18. Act-Rules DTAA Fri, 21 Mar 2014 17:11:14 +0530 https://www.taxtmi.com/acts?id=18218