https://www.taxtmi.com/acts?id=45296 Allocation of taxing rights for government-service payments assigns primary taxation to the paying Contracting State for remuneration (other than pensions) and for pensions paid from state-created funds. Exceptions permit the other State to tax remuneration when services are performed there and the individual is a resident who is a national or did not become resident solely to render services, and permit the other State to tax pensions when the pensioner is both resident and national of that State. Payments linked to a State-run business follow the treaty rules for business and employment income. en-us Fri, 18 Oct 2024 11:33:38 +0530 Fri, 18 Oct 2024 11:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45296 Allocation of taxing rights for government-service payments assigns primary taxation to the paying Contracting State for remuneration (other than pensions) and for pensions paid from state-created funds. Exceptions permit the other State to tax remuneration when services are performed there and the individual is a resident who is a national or did not become resident solely to render services, and permit the other State to tax pensions when the pensioner is both resident and national of that State. Payments linked to a State-run business follow the treaty rules for business and employment income. Act-Rules DTAA Fri, 18 Oct 2024 11:33:38 +0530 https://www.taxtmi.com/acts?id=45296