Remuneration and Pensions in Respect of Government Service

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Full Text of the Document

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...., or a political sub-division or a local authority thereof, in the discharge of functions of a Governmental nature, shall be taxable only in that Contracting State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Contracting State and the individual is a resident of that other Contracting State who : (i....