https://www.taxtmi.com/acts?id=44735 Remuneration paid by a Contracting State or its political sub divisions/local authorities for services to that State is taxable only in the paying State, except where services are performed in the other Contracting State and the individual is a resident there who is a national or did not become resident solely to render the services; the rule also covers members of permanent delegations. Pensions from state funds are taxable only in the paying State, except when the recipient is both resident and national of the other State. Articles 15-18 apply where services relate to a business carried on by the State or its subdivisions. en-us Wed, 16 Oct 2024 14:23:00 +0530 Tue, 22 Oct 2024 15:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44735 Remuneration paid by a Contracting State or its political sub divisions/local authorities for services to that State is taxable only in the paying State, except where services are performed in the other Contracting State and the individual is a resident there who is a national or did not become resident solely to render the services; the rule also covers members of permanent delegations. Pensions from state funds are taxable only in the paying State, except when the recipient is both resident and national of the other State. Articles 15-18 apply where services relate to a business carried on by the State or its subdivisions. Act-Rules DTAA Wed, 16 Oct 2024 14:23:00 +0530 https://www.taxtmi.com/acts?id=44735