DEPENDENT PERSONAL SERVICES. 1. Subject to the provisions of Articles 16 (Directors’ Fees), 17 (Artistes and Athletes), 18 (Pensions, Annuities, Xxxxxxx, and Child Support), 19 (Government Service; Social Security), and 20 (Visiting Professors and Teachers; Students and Trainees), salaries, wages, and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State, unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
Appears in 4 contracts
Samples: www.unclefed.com, www.swissbanking.ch, qi-toolkit.swissbanking.org
DEPENDENT PERSONAL SERVICES. 1. Subject to the provisions of Articles 16 18 (Directors’ Directors Fees), 17 19 (Artistes and AthletesSportsmen), 18 20 (Pensions, Annuities, XxxxxxxAlimony, and Child Support), 19 21 (Government Service; Social Security), 22 (Teachers and Researchers), and 20 23 (Visiting Professors and Teachers; Students and Trainees), salaries, wages, and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State, State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
Appears in 3 contracts
Samples: www.unclefed.com, www.irs.gov, www.swissbanking.ch
DEPENDENT PERSONAL SERVICES. 1. Subject to the provisions of Articles 16 17 (Directors’ Fees), 17 18 (Artistes Entertainers and Athletes), 18 (Pensions, Annuities, Xxxxxxx, and Child Support), 19 (Government Service; Social Security), and 20 (Visiting Non-Government Pensions and Annuities), 21 (Students and Trainees) and 22 (Professors and Teachers; Students and Trainees), salaries, wages, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State, State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
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Samples: Taxation Avoidance Agreement, www.taxsutra.com
DEPENDENT PERSONAL SERVICES. 1. Subject to the provisions of Articles 16 (Directors’ Fees), 17 (Artistes and Athletes), 18 (Pensions, Annuities, XxxxxxxAlimony, and Child Support), 19 (Government Service; Social Security), and 20 (Visiting Professors and Teachers; Students and Trainees), salaries, wages, and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State, unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
Appears in 2 contracts
Samples: www.irs.gov, qi-toolkit.swissbanking.org