https://www.taxtmi.com/acts?id=20289 Remuneration for services rendered to a Contracting State or its political subdivisions is generally taxable only in the paying State; however, if services are performed in the other Contracting State and the individual is a resident who is a national or did not become resident solely to render those services, taxation shifts to the State of performance. Pensions paid by or from funds of a Contracting State are taxable in the paying State, except where the recipient is both resident and a national of the other Contracting State, in which case taxation is in that other State. Services connected with a State-run business are governed by Articles 15-18. en-us Mon, 28 Dec 2015 12:34:47 +0530 Tue, 26 Nov 2024 16:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20289 Remuneration for services rendered to a Contracting State or its political subdivisions is generally taxable only in the paying State; however, if services are performed in the other Contracting State and the individual is a resident who is a national or did not become resident solely to render those services, taxation shifts to the State of performance. Pensions paid by or from funds of a Contracting State are taxable in the paying State, except where the recipient is both resident and a national of the other Contracting State, in which case taxation is in that other State. Services connected with a State-run business are governed by Articles 15-18. Act-Rules DTAA Mon, 28 Dec 2015 12:34:47 +0530 https://www.taxtmi.com/acts?id=20289