GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 51 contracts
Samples: Convention for the Avoidance of Double Taxation, Agreement Between the Republic of Indonesia and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 9 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Income and Capital Tax Convention
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an any individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 9 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State State, or a political subdivision subdivision, or a local authority thereof authority, or a statutory body thereof, to an individual in respect of dependent personal services rendered to that State State, subdivision, authority or subdivision or authority body shall be taxable only in that State.
Appears in 9 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 6 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 6 contracts
Samples: Convention for the Avoidance of Double Taxation, Income and Capital Tax Treaty, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof thereof, or an agency or wholly owned entity of such State, subdivision or authority, to an individual in respect of dependent personal services rendered to that State or subdivision or authority shall authority, agency or entity, may be taxable only taxed in that State.
Appears in 5 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by the Government of a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to the Government of that State or subdivision or a local authority thereof, in the discharge of functions of a governmental nature, shall be taxable only in that State.
Appears in 5 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or political subdivision or local authority shall be taxable only in that State.
Appears in 5 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Treaty, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (1. ) a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 5 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof thereof, to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 5 contracts
Samples: Taxation Agreement, Taxation Agreement, Taxation Agreement
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State one of the States or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall may be taxable only taxed in that State.
Appears in 5 contracts
Samples: Avoidance of Double Taxation Agreement (Dta), Income Tax Treaty, Avoidance of Double Taxation Agreement (Dta)
GOVERNMENT SERVICE. 1. a) 1 Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or authority or body shall be taxable only in that State. 2 However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State, and the individual is a resident of that other State who:
(i) is a national of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering the services.
Appears in 5 contracts
Samples: Double Taxation Agreement, Income Tax Agreement, Double Taxation Avoidance Agreement
GOVERNMENT SERVICE. 1. a1.a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 4 contracts
Samples: Convention for the Avoidance of Double Taxation, Income and Capital Tax Convention, Income and Capital Tax Convention
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an any individual in respect of services rendered to that State or political subdivision or local authority thereof shall be taxable only in that State.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Agreement
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by from the public funds of a Contracting State or State, a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority in the discharge of functions of a governmental nature shall be taxable only in that State.
Appears in 4 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an any individual in respect of services rendered to that State or subdivision or local authority thereof shall be taxable only in that State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation, Income Tax Convention
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State State, or a political subdivision subdivision, or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a(a ) Remuneration, other than a pension, paid by the Government of a Contracting State or State, a political subdivision or a local authority thereof to an individual in respect of services rendered to the Government of that State or Contracting State, a political subdivision or a local authority thereof, shall be taxable only in that Contracting State.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State one of the States or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall may be taxable only taxed in that State.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other Other than a pension, paid by from the public funds of a Contracting State or State, a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority in the discharge of functions of a governmental nature shall be taxable only in that State.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof, or an agency thereof or an entity wholly owned by such State, subdivision or authority, to an individual in respect of dependent personal services rendered to that State State, subdivision, authority, agency or subdivision or authority entity shall be taxable only in that State.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or local authority thereof shall be taxable only in that State.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by the Government of a Contracting State or a political subdivision statutory body or a local authority thereof to an individual in respect of services rendered to the Government of that Contracting State or subdivision a statutory body or a local authority thereof, in the discharge of functions of a governmental nature, shall be taxable only in that Contracting State.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or local authority shall be taxable only in that State.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or local authority thereof shall be taxable only in that State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) a. Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 3 contracts
Samples: Double Taxation Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by the Government of a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to the Government of that State or subdivision or a local authority thereof, in the discharge of functions of a governmental nature, shall be taxable only in that Contracting State.
Appears in 3 contracts
Samples: Income Tax Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or local authority shall be taxable only in that State.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a1) Remuneration, other than a pension, paid by the Government of a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to the Government of that State or subdivision or local authority thereof, shall be taxable only in that State.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or subdivision, a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision political subdivision, local authority or authority statutory body thereof shall be taxable only in that State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof thereof, to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision State, or a local authority thereof or a statutory body thereof, to an individual in respect of dependent personal services rendered to that State State, authority or subdivision or authority body shall be taxable only in that State.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Double Taxation Convention
GOVERNMENT SERVICE. 11.a. a) Remuneration, other than a pension, pension paid by a Contracting State or a political subdivision or a local authority or an administrative - territorial unit thereof to an individual in respect of services rendered to that State or subdivision authority or authority unit shall be taxable only in that State.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by the Government of a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or a local authority thereof shall be taxable only in that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an any individual in respect of services rendered to that State or subdivision or local authority thereof shall be taxable only in that State.
(b) However, such remuneration shall be taxable only in the Contracting State if the services are rendered in that State and the recipient is a resident of that other Contracting State who:
(a) is a national of that State; or
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority or a statutory body thereof to an any individual in respect of services rendered to that State or political subdivision or a local authority or statutory body thereof shall be taxable only in that State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
GOVERNMENT SERVICE. 1. β a) RemunerationSalaries, wages and other similar remuner- ation, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 2 contracts
Samples: Cooperation Agreement, Cooperation Agreement
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 2 contracts
Samples: Avoidance of Double Taxation Agreement, Income Tax Treaty
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision sub- division or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall may be taxable only taxed in that State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State one of the States or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall may be taxable only taxed in that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision public community or a local authority thereof to an any individual in respect of services rendered to that State or subdivision community or local authority thereof shall be taxable only in that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or local authority thereof shall be taxable only in that State.;
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a1.a) Remuneration, other than a pension, paid by the Government of a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to the Government of that State or subdivision or a local authority thereof, in the discharge of functions of a governmental nature, shall be taxable only in that State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State State, or a political subdivision subdivision, or a local authority thereof or a statutory body thereof, to an individual in respect of dependent personal services rendered to that State State, subdivision, authority or subdivision or authority body shall be taxable only in that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision statutory body or a local authority thereof to an individual in respect of services rendered to that State or subdivision body or authority shall be taxable only in that State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof of that State to an individual in respect of services rendered to that State or subdivision or authority 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 State and the individual is a resident of that other State who:
Appears in 2 contracts
Samples: International Tax Agreements, International Tax Agreements
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political or an administrative subdivision or a local authority thereof to an any individual in respect of services rendered to that State or subdivision or local authority thereof shall be taxable only in that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Tax Treaty
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority thereof, shall be taxable only in that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State one of the States or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof, or an agency thereof or an entity wholly owned by such State, subdivision or authority, to an individual in respect of dependent personal services rendered to that State or subdivision or authority authority, agency or entity shall be taxable only in that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision sub-division or a local authority thereof to an individual in respect of services rendered to that State or subdivision sub-division or local authority thereof shall be taxable only in that State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 2 contracts
Samples: Income Tax Convention, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State State, or a political subdivision subdivision, or a local authority authority, or a statutory body thereof to an individual in respect of dependent personal services rendered to that State State, subdivision, authority or subdivision or authority body shall be taxable only in that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by the Government of a Contracting State or State, a political subdivision or o] a local authority thereof to an individual in respect of services rendered to the Government of that State or State, a political subdivision or a local authority thereof shall be taxable only in that State.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof thereof, or by one of their statutory bodies to an individual in respect of services rendered to that State State, authority or subdivision or authority body shall be taxable only in that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. ( a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision sub-division or a local authority thereof to an individual in respect of services rendered to that State or subdivision sub-division or authority shall be taxable only in that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political or an administrative subdivision or a local authority thereof to an any individual in respect of services rendered to that State or subdivision or local authority thereof shall be taxable only in that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. a) a. Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of dependent personal services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or subdivision, a local authority or a statutory body thereof to an any individual in respect of services rendered to that State or subdivision political subdivision, local authority or authority statutory body thereof shall be taxable only in that State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an any individual in respect of services rendered to that State state or subdivision or local authority thereof shall be taxable only in that State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. 11.a. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State State, or a political subdivision or a statutory body (personne morale de droit public) or a local authority thereof thereof, to an individual in respect of services rendered to that State or subdivision or body or authority shall be taxable only in that State.
Appears in 1 contract
GOVERNMENT SERVICE. 1. ) a) RemunerationRemunerations, other than a pensionretirement pay, paid by a Contracting State or a one of its political subdivision or a administrative subdivisions or local authority thereof authorities to an individual in respect of services rendered to that State or subdivision or authority thereof shall be taxable only in that State.
Appears in 1 contract
Samples: Income Tax Convention
GOVERNMENT SERVICE. 1. 1 (a) Remuneration, other than a pension, paid by or out of funds created by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that StateState .
Appears in 1 contract
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political an administrative subdivision or a local authority thereof to an any individual in respect of services rendered to that State or subdivision or local authority thereof shall be taxable only in that State.
Appears in 1 contract
Samples: Income and Capital Tax Convention
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or subdivision, a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision subdivision, authority or authority body shall be taxable only in that State.
Appears in 1 contract
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by the Government of a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to the Government of that Contracting State or subdivision or a local authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State.
Appears in 1 contract
Samples: Income Tax Treaty
GOVERNMENT SERVICE. 1. a) Remuneration, Remuneration other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or local authority thereof shall be taxable only in that Contracting State.
Appears in 1 contract
GOVERNMENT SERVICE. 1. a) a. Remuneration, other than a pension, paid by a Contracting State one of the States or a political subdivision or a local authority thereof to an any individual in respect of services rendered to that State or subdivision or local authority shall thereof may be taxable only taxed in that State.
Appears in 1 contract
GOVERNMENT SERVICE. 1. a1.a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof, or by a body corporate thereof constituted under public law, to an individual in respect of services rendered to that State or subdivision or authority or body corporate constituted under public law shall be taxable only in that State.
Appears in 1 contract
Samples: Income and Capital Tax Convention
GOVERNMENT SERVICE. 1. a1) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof its authorities to an individual in respect of services rendered to that State or subdivision or authority its authorities shall be taxable only in that State.
Appears in 1 contract
GOVERNMENT SERVICE. 1. ) a) Remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State State, or subdivision or authority shall be taxable only in that State.
Appears in 1 contract
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an any individual in respect of services rendered to that State or subdivision or local authority thereof shall be taxable only in that State.
Appears in 1 contract
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pensionincluding pensions, paid by by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State.
Appears in 1 contract
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that Contracting State.
Appears in 1 contract
Samples: Tax Treaty
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by the Government of a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to the Government of that State or subdivision or a local authority thereof, in the discharge of functions of a governmental nature, shall be taxable only in that State.
Appears in 1 contract
Samples: Double Taxation Agreement
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State or subdivision or a local authority thereof, shall be taxable only in that Contracting State.;
Appears in 1 contract
GOVERNMENT SERVICE. 1. a) Remuneration, Remuneration (other than a pension, ) paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or a political subdivision or local authority shall be taxable only in that State.
Appears in 1 contract
Samples: Double Taxation Treaty
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof or an administrative - territorial unit thereof to an individual in respect of services rendered to that State or subdivision authority or authority unit shall be taxable only in that State.
Appears in 1 contract
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an any individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Appears in 1 contract
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or State, a political subdivision territorial administrative unit or a local authority thereof to an individual in respect of services rendered to that State or subdivision unit or authority shall be taxable only in that State.
Appears in 1 contract
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State or subdivision or authority in the discharge of functions of a governmental nature shall be taxable only in that State.
Appears in 1 contract
Samples: Double Taxation Treaty
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an any individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.;
Appears in 1 contract
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by the Government of a Contracting State or State, a political subdivision or a local authority thereof to an individual in respect of services rendered to the Government of that State or Contracting State, a political subdivision or a local authority thereof, in the discharge of functions of a governmental nature, shall be taxable only in that Contracting State.
Appears in 1 contract
Samples: Income and Property Tax Agreement
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or local authority thereof shall be taxable only in that State.
Appears in 1 contract
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that StateSlate.
Appears in 1 contract
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State State, or a political subdivision or subdivision, a local authority or an administrative-territorial unit thereof to an individual in respect of services rendered to that State State, subdivision, authority or subdivision or authority unit shall be taxable only in that State.;
Appears in 1 contract
Samples: Income and Capital Tax Convention
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State or subdivision or authority shall be taxable only in that Contracting State.
Appears in 1 contract
GOVERNMENT SERVICE. 1. a1.(a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an any individual in respect of services rendered to that State or subdivision or local authority thereof shall be taxable only in that State.
Appears in 1 contract
Samples: Income and Capital Tax Convention
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision sub-division or local authority thereof shall be taxable only in that State.
Appears in 1 contract
Samples: Tax Treaty
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.;
Appears in 1 contract
Samples: Tax Treaty
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a by, or out of funds created by, one of the Contracting State States or a political subdivision or a subdivision, local authority or statutory body thereof to an individual in respect of services rendered to that State or subdivision subdivision, authority or authority body in the discharge of governmental functions shall be taxable only in that State.
Appears in 1 contract
Samples: Double Taxation Agreement
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pensionpension , paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.or
Appears in 1 contract
GOVERNMENT SERVICE. 1. a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority an administrative-territorial unit thereof to an individual in respect of services rendered to that State or subdivision or authority unit shall be taxable only in that State.
Appears in 1 contract
GOVERNMENT SERVICE. 1. β
1 a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision statutory body or a local authority thereof to an individual for services that are carried out in respect of services rendered to that State State, a statutory body or subdivision or a local authority thereof shall be taxable only in that State.;
Appears in 1 contract
GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political or an administrative subdivision or a local authority thereof to an any individual in respect respects of services rendered to that State or subdivision subdivisions or local authority thereof shall be taxable only in that State.
Appears in 1 contract
