https://www.taxtmi.com/acts?id=52161 Article 19 provides that salaries, wages and similar remuneration (excluding pensions) paid by a Contracting State or its political subdivisions for services to that State are taxable only in that State, except when services are rendered in the other Contracting State by a resident who is a national or did not become resident solely to render the services; in that case taxation is only in the State of performance. Pensions paid by or from State-created funds for State services are taxable only in that State except where the recipient is both resident and national of the other State. Articles 15-18 apply where the services are connected with a State-run business. en-us Tue, 04 Nov 2025 17:33:40 +0530 Tue, 04 Nov 2025 17:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52161 Article 19 provides that salaries, wages and similar remuneration (excluding pensions) paid by a Contracting State or its political subdivisions for services to that State are taxable only in that State, except when services are rendered in the other Contracting State by a resident who is a national or did not become resident solely to render the services; in that case taxation is only in the State of performance. Pensions paid by or from State-created funds for State services are taxable only in that State except where the recipient is both resident and national of the other State. Articles 15-18 apply where the services are connected with a State-run business. Act-Rules DTAA Tue, 04 Nov 2025 17:33:40 +0530 https://www.taxtmi.com/acts?id=52161