GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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. (a) Any 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 State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 9 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Income Tax Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision local authority or a local authority statutory body thereof to an individual in respect of services rendered to that State or subdivision authority or authority body shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision local authority or a local authority statutory body thereof to an individual in respect of services rendered to that State or subdivision authority or authority body shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision local authority or a local authority statutory body thereof.
Appears in 9 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. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 6 contracts
Samples: Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Income Tax Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, other than a pension, paid by a Contracting State or a political subdivision or subdivision, a local authority or 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or subdivision, a local authority or a statutory body thereof.
Appears in 6 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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 or authority or body shall be taxable only in that State.
(b) However, such salaries, wages and other similar 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 other State; or
(ii) did not become a resident of that other State solely for the purpose of rendering the services.
(a) Any pension paid by, by or out of funds created by, 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 or authority or body shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if of which the individual is a resident of, and if he is a national of, of that State.
3. The provisions of Articles 14, 15, 16 15 and 17 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or subdivision, a local authority or a statutory body thereof.
Appears in 6 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Double Taxation Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority or an administrative- territorial unit or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or authority or unit or body shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority or an administrative-territorial unit or a statutory body thereof to an any individual in respect of services rendered to that State or subdivision or authority or unit or body shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a any business carried on for purposes of profit by a Contracting State or a political subdivision or a local authority or an administrative-territorial unit or a statutory body thereof.
Appears in 5 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, other than a pension, paid by a Contracting State or a political subdivision or a statutory body or a local authority thereof to an individual in respect of services rendered to that State or subdivision or statutory body or authority shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a statutory body or a local authority thereof to an individual in respect of services rendered to that State or subdivision or statutory body or authority shall be taxable only in that State.
(b) However, such pension shall may be taxable only taxed in the other Contracting State if the individual is a resident of, of and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a statutory body or a local authority thereof.
Appears in 5 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political an 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.
(b) However, However such salaries, wages and other similar 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 State who:
(i) is Is a national of that State; or
(ii) did Did not become a resident of that State solely for the purpose of rendering the services.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political an 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 of this Convention shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political an administrative subdivision or a local authority thereof.
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. (a) Salaries, wages and other similar remunerationRemuneration, other than a pension, paid by a Contracting State or State, a political subdivision or subdivision, a local authority or a statutory body thereof to an individual in respect of services rendered to that State State, subdivision, authority or subdivision or authority body shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or State, a political subdivision or subdivision, a local authority or a statutory body thereof to an individual in respect of services rendered to that State State, subdivision, authority or subdivision or authority body shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or subdivision, a local authority or a statutory body thereof.
Appears in 4 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political an 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.
(b) However, However such salaries, wages and other similar 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 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political an 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, articles 15, 16 16, 17 and 17 18 of this Convention shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political an administrative subdivision or a local authority thereof.
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. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
(3. ) The provisions of Articles 14, 15, 16 and 17 of this Agreement shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 4 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual recipient 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 performing the services.
(a) 2. Any pension paid by, or out of funds created by, a Contracting State or State, 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 State, political subdivision, local authority or subdivision or authority statutory body thereof shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, remuneration or pensions in respect of services rendered in connection with a any trade or business carried on by a Contracting State or State, a political subdivision or subdivision, a local authority or a statutory body thereof.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or State, a local authority or a statutory body thereof 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or State, a local authority or a statutory body thereof 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or State, a local authority or a statutory body thereof.
Appears in 4 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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 thereof shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual recipient is a resident of that other Contracting State who:
(i) is a national of that other State; or
(ii) did not become a resident of that other State solely for the purpose of rendering the services.
(a) Any 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 State.;
(b) However, However such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 1416, 1517, 16 18 and 17 19 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a any business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Income Tax Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision astatutory 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision statutory body or a local authority thereof.
Appears in 4 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual recipient is a resident of that other State who:
(i) is a national of that other State; , or
(ii) did not become a resident of that other State solely for the purpose of rendering performing the services.
(a) 2. Any pension paid by, or out of funds created by, a Contracting State or State, a political subdivision or a local authority or a statutory body thereof to an any individual in respect of services rendered to that State State, political subdivision, local authority or subdivision or authority statutory body thereof shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 1416, 15, 16 17 and 17 19 shall apply to salaries, wages and other similar remuneration, and to pensions, remuneration or pensions in respect of services rendered in connection with a any trade or business carried on by a Contracting State or State, a political subdivision or a local authority or a statutory body thereof.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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 local authority or statutory body thereof shall be taxable only in that State.
(b) However, such salaries, wages and other similar 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 Contracting 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.
(a) Any pension paid by, or out of funds created by, by a Contracting State or a political subdivision or subdivision, a local authority or statutory body thereof to an any individual in respect of services rendered to that State or subdivision or local authority or statutory body thereof shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a any business carried on for purposes of profit by a Contracting State or a political subdivision or a local authority or a statutory body thereof.
Appears in 4 contracts
Samples: Income Tax Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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 Contracting State or subdivision or authority or body shall be taxable only in that Contracting State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that Contracting State and the individual is a resident of that Contracting State who:
(i1) is a national of that Contracting State; or
(ii2) did not become a resident of that Contracting State solely for the purpose of rendering the services.
(a) Any pension paid by, or out of funds created 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 Contracting State or subdivision or authority or body shall be taxable only in that Contracting State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority or a statutory body thereof.
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. (a) Salaries, wages and other similar remunerationRemuneration, 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual recipient is a resident of that other Contracting State who:
(i) is not a national or citizen of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering performing the services.
(a) Any pension paid by, or out of funds created 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual recipient is a resident of, national or citizen of and a national of, resident of that State.
3. The provisions of Articles 14, 15, 16 15 and 17 shall apply to salaries, wages and other similar remuneration, and to pensions, remuneration or pensions in respect of services rendered in connection with a any trade or business carried on by a one of the Contracting State States or a political or an administrative subdivision or a local authority thereof.
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. (a) Salaries, wages and other similar 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 authority thereof shall be taxable only in that State.
(b) However, such salaries, wages and other similar 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 State 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.
(a) Any pension paid by, or out of funds created 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 authority thereof shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, Article 15, 16 16, 17 and 17 18 of this Agreement shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or subdivision, a local authority or a statutory body thereof.
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. (a) Salaries, wages and other similar remunerationRemuneration, other than a pension, paid by by, or out of funds created by, a Contracting State or a political subdivision or a subdivision, local authority or statutory body thereof to an individual in respect of services rendered to that State State, subdivision, authority or subdivision or authority body shall be taxable only in that State.
(b) However, such salaries, wages and other similar 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 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a subdivision, local authority or statutory body thereof to an individual in respect of services rendered to that State State, subdivision, authority or subdivision or authority body shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a subdivision, local authority or statutory body thereof.
Appears in 3 contracts
Samples: Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Mauritius for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Mauritius for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Mauritius for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages wage and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
(i) is a national nation of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering the services.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the or a individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 3 contracts
Samples: Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, However such salaries, wages and other similar 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 Contracting State who:
(i) is Is a national of that Contracting State; or
(ii) did Did not become a resident of that Contracting State solely for the purpose of rendering the services.
(a) Any 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 Contracting State or subdivision or authority shall be taxable only in that Contracting State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State.
3. The provisions of Articles 14, articles 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
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. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, remuneration and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Income Tax Agreement
GOVERNMENT SERVICE. 1. Remuneration (a) Salaries, wages and other similar remuneration, other than a pension, ) paid by a one of the Contracting State States or a political subdivision of that State or a local authority thereof of that State to an any individual in respect of services rendered to that State or subdivision or authority in the discharge of governmental functions shall be taxable only in that State.
(b) . However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual recipient is a resident of that other State who:
(ia) is a citizen or national of that other State; or
(iib) did not become a resident of that other State solely for the purpose of rendering performing the services.
(a) 2. Any 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 in the discharge of governmental functions to one of the Contracting States or a political subdivision of that State or subdivision or a local authority of that State shall be taxable only in that State.
(b) However. Such pension shall, such pension shall however, be taxable only in the other Contracting State if the individual recipient is a resident of, and a citizen or national of, that other State.
3. The provisions of Articles 14, 15, 16 paragraphs 1 and 17 2 shall not apply to salaries, wages and other similar remuneration, and to pensions, remuneration or a pension in respect of services rendered in connection with a any trade or business carried on by a one of the Contracting State States or a political subdivision of one of the States or a local authority thereofof one of the States. In such a case, the provisions of Article 15, 16 or 18 as the case may be shall apply.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority or statutory body thereof to an individual in respect of services rendered to that State or subdivision authority or authority body shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority or statutory body thereof to an individual in respect of services rendered to that State or subdivision authority or authority body shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority or statutory body thereof.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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 local authority or statutory body thereof shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual recipient is a resident of that other Contracting 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 performing the services.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or subdivision, a local authority or statutory body thereof to an any individual in respect of services rendered to that State or subdivision or local authority or statutory body thereof shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual recipient is a resident of, national of and a national of, resident of that State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a any business carried on for purposes of profit by a Contracting State or a political subdivision or a local authority or a statutory body thereof.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created by, to which contributions are made 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 shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a political subdivision or a local authority thereof.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision statutory body or a local authority thereof.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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, shall be taxable only in that Contracting State.
(b) However, such salaries, wages and other similar 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) is a national of that other Contracting State; or
(ii) did not become a resident of that other Contracting State solely for the purpose of rendering the services.
(a) Any 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 Contracting State or subdivision or authority shall be taxable only in that Contracting State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a political subdivision or a local authority thereof.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, other than a pension, paid by a Contracting State the government or a political subdivision or a local authority thereof of a Contracting State to an individual in respect of services rendered to that State government or subdivision or authority shall be taxable only in that Contracting State.
(b) However, such salaries, wages and other similar 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) is a national of that other Contracting State; or
(ii) did not become a resident of that other Contracting State solely for the purpose of rendering the services.
(a) Any pension paid by, or out of funds created by, a Contracting State the government or a political subdivision or a local authority thereof of a Contracting State to an individual in respect of services rendered to that State government or subdivision or authority shall be taxable only in that Contracting State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State.
3. The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State the government or a political subdivision or a local authority thereofof a Contracting State.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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 in the discharge of functions of a Governmental nature shall be taxable only in that State.
(b) However, such salaries, wages and other similar 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 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.
(a) Any 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 local authority thereof in the discharge of functions of a Governmental nature shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.;
(b) Howeverhowever, such salaries, wages and other similar 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 other State; or
(ii) did not become a resident of that other State solely for the purpose of rendering the services.
(a) Any any pension paid by, or out of funds created by, 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 shall be taxable only in that State.
(b) Howeverhowever, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a political subdivision or a local authority thereof.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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 thereof shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 political subdivision or local authority shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or State, a local authority or a statutory body thereof 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or State, a local authority or a statutory body thereof 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to such salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or State, a local authority or a statutory body thereof.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, of and a national of, of that other State and is subject to tax in respect thereof in that State.
(3. ) The provisions of Articles 14, 15, 16 16, 17 and 17 18 of this Agreement shall apply to salaries, wages wages, and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 1415,16, 15, 16 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salariessalaries, wages and other similar 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.;
(b) Howeverhowever, such salaries, wages and other similar 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:
(i1) is a national of that other State; or
(ii2) did not become a resident of that other State solely for the purpose of rendering the services.
(a) Any any 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 State.;
(b) Howeverhowever, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, and 17 shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages wages, and other similar remunerationremuneration , other than a pension, paid by a Contracting State or a political subdivision or a State, local authority or statutory body thereof 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a State, local authority or statutory body thereof to an individual in respect of services rendered to that State authority or subdivision or authority body shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident ofof , and a national of, that State.
3. The provisions provision of Articles 14, 15, 16 15,16,17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, pension in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a State, local authority or statutory body thereof.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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 in the discharge of functions of a governmental nature shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 in the discharge of functions of a governmental nature shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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.
(b) However, such salaries, wages and other similar 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.
(a) Any pension paid by, or out of funds created to which contributions are made 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 shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a political subdivision or a local authority thereof.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Income Tax Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationremunerations, 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.
(b) However, such salaries, wages and other similar remuneration remunerations shall be taxable only in the other Contracting State if the services are rendered in that Contracting State and the individual is a resident of that Contracting State who:
(i) is a national of that Contracting State; or
(ii) did not become a resident of that Contracting State solely for the purpose of rendering the services.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 of this Agreement shall apply to salaries, wages and other similar remuneration, remuneration and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than including a pension, paid by a Contracting State or a political subdivision or a one of its local authority authorities thereof to an individual in respect of services rendered to that State or subdivision or authority one of its local authorities thereof shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a one of its local authority authorities thereof to an individual in respect of services rendered to that State or subdivision or this authority shall be taxable only in that State.
(b) However, such pension pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages wages, pensions, and other similar remuneration, and to pensions, remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a one of its local authority authorities thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages wages, and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority or statutory body thereof to an individual in respect of services rendered to that State or subdivision authority or authority body shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority or statutory body thereof to an individual in respect of services rendered to that State or subdivision authority or authority body shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority or statutory body thereof.
Appears in 1 contract
Samples: Double Taxation Agreement
GOVERNMENT SERVICE. (a) Salariessalaries, wages and other similar 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.;
(b) Howeverhowever, such salaries, wages and other similar 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:
(i1) is a national of that other State; or
(ii2) did not become a resident of that other State solely for the purpose of rendering the services.
(a) Any any 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 State.;
(b) Howeverhowever, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14(15), 15(16), 16 (17), and 17 (18) shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political an 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.
(b) However, However such salaries, wages and other similar 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 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political an 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 of this Convention shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political an administrative subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or State, a local authority or a statutory body thereof 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or State, a local authority or a statutory body thereof 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or State, a local authority or a statutory body thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a an administrative or 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.
(b) However, However such salaries, wages and other similar 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 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a an administrative or 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 of this Agreement shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a an administrative or political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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.
(b) However, such salaries, wages and other similar 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.
(a) Any pension paid by, or out of funds created by, to which contributions are made 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 shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17, and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 1416, 1517, 16 18 and 17 19 shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
Samples: Double Taxation Agreement
GOVERNMENT SERVICE. (a) 1. a. Salaries, wages and other similar 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.
(b) . b. However, such salaries, wages and other similar 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 State who:
(i) who : i. is a national of that State; or
(or ii) . did not become a resident of that State solely for the purpose of rendering the services.
(a) a. Any 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 local authority shall be taxable only in that State.
(b) . b. However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, of that State.
3. The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages and other similar remuneration, remuneration and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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 StateihatState.
(b) However, such salaries, wages and other similar remuneration remuneration, shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created by, 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 16, 17 or 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
Samples: Income Tax Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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.
(b) However, such salaries, wages and other similar 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.
(a) Any pension paid by, or out of funds created by, to which contributions are made 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 shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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 salaries, wages and other similar 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 citizen or national of that other State; or
(ii) did not become a resident of that other State solely for the purpose of rendering the services.
(a) Any pension paid by, or out of funds created 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 shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a citizen or national of, that other State.
3. The provisions of Articles 14, 15, 16 paragraphs 1 and 17 2 shall not apply to salaries, wages and other similar remuneration, and to pensions, remuneration or pensions in respect of services rendered in connection with a any trade or business carried on by a Contracting State or a political subdivision or a local authority thereofof that State. In such a case, the provisions of Articles 15, 16, 17 or 18, as the case may be, shall apply.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than a pension, remuneration 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created 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.
(b) However, such pension and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
Samples: Income Tax Treaty
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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 a local authority shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that Contracting State and the individual is a resident of that State who:
(i) is a national of that Contracting State; or
(ii) did not become a resident of that Contracting State solely for the purpose of rendering the services.
(a) Any 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 a local authority shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State.
3. The provisions of Articles 1416, 1517, 16 18 and 17 19 shall apply to salaries, wages wages, pensions, and other similar remuneration, and to pensions, remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national ofof , that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, other than a pension, paid by or out of funds erected 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.
(b) However, such salaries, wages and other similar 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 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.
(2. a) Any 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 State.
(b) HoweverNotwithstanding the provisions of sub-paragraph a. of this paragraph, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions paid in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political an 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.;
(b) However, However such salaries, wages and other similar 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 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political an 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.;
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 of this Convention shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political an administrative subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
(i) is a national of that State; or
(ii) did not become a resident of that State solely for for, the purpose of rendering the services. 2.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
Samples: Income and Capital Tax Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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 in the discharge of functions of a governmental nature shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 in the discharge of functions of a governmental nature shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 1417 (Dependent Personal Services), 15, 16 18 (Directors' Fees) and 17 20 (Pensions and Annuities) shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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.
(b) However, such salaries, wages and other similar 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.
(a) Any pension paid by, or out of funds created by, to which contributions are made 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 shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision local authority or a local authority statutory body thereof to an any individual in respect of services rendered to that State or subdivision authority or authority body shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority or statutory body thereof to an any individual in respect of services rendered to that State or subdivision authority or authority body shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14Article 16, 1517, 16 18 and 17 19 of this Agreement shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision local authority or a local authority statutory body thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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 in the discharge of functions of a governmental nature shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any Notwithstanding the provisions of paragraph 1 any 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 in the discharge of functions of a governmental nature shall be taxable only in that State.
(b) However, such pension and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 1416, 1517, 16 18 and 17 19 shall apply to salaries, wages wages, pensions and other similar remuneration, and to pensions, remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salariessalaries, wages and other similar 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 lo that State or subdivision or authority shall be taxable only in that State;
(b) however, such salaries, wages and similar 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:
1) is a national of that other State; or
2) did not become a resident of that State solely for the purpose of rendering the services.
(a) Any 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 State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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. 2.
(a) Any 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 Subdivision or authority shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, of and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
Samples: Income Tax Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
Samples: Double Taxation Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 and 17 15,16,17and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.;
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State 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.
(a) Any pension paid by, or out of funds created 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident national of, and a national resident of, that State.
3. The provisions of Articles 14, 15, 16 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, remuneration or pensions in respect of services rendered in connection with a business carried on by a one of the Contracting State States or a political or administrative subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
Samples: Double Taxation Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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 state or subdivision or authority shall be taxable only in that Statestate.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State state if the services are rendered in that State other Contracting state and the individual is a resident of that State other Contracting state who:
(i) is a national of that Stateother contracting state; or
(ii) did not become a resident of that other Contracting State solely for the purpose of rendering the services.
(a) Any pension paid by, or out of funds created to which contributions are made by, the Government of a Contracting State or a political subdivision state or a local authority thereof to an individual in respect of services rendered to the Government of that State Contracting state or subdivision or a local authority thereof shall be taxable only in that StateContracting state.
(b) However, such pension shall be taxable only in the other Contracting State state if the individual is a resident of, and a national of, that Stateother state.
31. The provisions of Articles 1416, 1517, 16 18, and 17 19 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a political subdivision state or a local authority thereof.
Appears in 1 contract
Samples: Income Tax Agreement
GOVERNMENT SERVICE.
(a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar 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 other State; or
(ii) did not become a resident of that other State solely for the purpose of rendering the services.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17, and 17 18 of this Agreement shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) a - Salaries, wages and other similar remuneration, other than a pension, remuneration 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 shall be taxable only in that State.
(b) b - However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
(i) : i - is a national of that State; or
(ii) or ii - did not become a resident of that State solely for the purpose of rendering the services.
a - Notwithstanding the provisions of paragraph (a) Any pension 1), pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority or 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.
(b) b - However, such pension pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political an 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.
(b) However, However such salaries, wages and other similar 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 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political an 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 of this Agreement shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political an administrative subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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 a local authority thereof shall be taxable only in that State.
(b) However, such salaries, wages and other similar 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.
(a) Any pension paid by, or out of funds created by, by a Contracting State or a services rendered to that 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.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
. (b) However, such salaries, salaries wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
who : (i) is a national of that State; or
or (ii) did not become a resident of that State solely for the purpose of rendering the services.
(a) Any pension paid by, or out of funds created crested 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.
. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident is a resident of, and a national of, that State.
3. The provisions provision of Articles 14, Article 15, 16 and 17 18 shall apply to salaries, wages and other similar remuneration, remuneration and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than th an 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
(i) is a national of that State; or
(ii) did not become a resident of that t hat State solely for the purpose of rendering the services.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 16, 1 7 or 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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 sub-division or authority shall be taxable only in that State.
(b) However, such salaries, wages and other similar 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) is a national of that other Contracting State; or
or (ii) did not become a resident of that Contracting State solely for the purpose of rendering the services.
(a) Any pension paid by, or out of funds created to which contributions are made 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 shall be taxable only in that Contracting State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 1416, 1517, 16 18 and 17 19 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, other than a pension, paid by a Contracting State 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 a local authority shall be taxable only in that State.
. (b) However, such salaries, wages and other similar 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) is a national of that State; or
or (ii) did not become a resident of that State solely for the purpose of rendering the services.
(a) Any pension paid by, or out of funds created by, to which contributions are made 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 a local authority shall be taxable only in that State.
. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14, 15, 16 16, and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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.;
(b) Howeverhowever, such salaries, wages and other similar 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) is a national of that other Contracting State; or
(ii) did not become a resident of that other Contracting State solely for the purpose of rendering the services.
(a) Any pension paid by, or out of funds created by, 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.;
(b) Howeverhowever, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages wages, and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision local authority or a local authority 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority or statutory body thereof to an individual in respect of services rendered to that State or subdivision authority or authority body shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision local authority or a local authority statutory body thereof.
Appears in 1 contract
Samples: Income Tax Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, remuneration and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, ,other than a pension, paid by a Contracting State or a political subdivision local authority or a local authority statutory body thereof to an any individual in respect of services rendered to that State or subdivision authority or authority body shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State 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.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority or statutory body thereof to an any individual in respect of services rendered to that State or subdivision authority or authority body shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 14Article 16, 1517, 16 18 and 17 19 of this Agreement shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision local authority or a local authority statutory body thereof.
Appears in 1 contract
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, 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, in the discharge of functions of a governmental nature, shall be taxable only in that Contracting State.
(b) However, such salaries, wages and other similar 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) is a national of that other Contracting State; or
(ii) did not become a resident of that other Contracting State solely for the purpose of rendering the services.
(a) Any pension paid bypaid, or out of funds created by, by 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 shall be taxable only in that Contracting State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Appears in 1 contract
Samples: Income Tax Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
(3. ) The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
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GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.;
(b) However, such salaries, wages and other similar 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:
(i1) is a national of that other State; or
(ii2) did not become a resident of that other State solely for the purpose of rendering the services.
(a) Any 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 State.;
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, and 17 shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
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GOVERNMENT SERVICE. (a) 1. first:
a. Salaries, wages and other similar remunerationremunerations, 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.
(b) b. However, such salaries, wages and other similar remuneration remunerations shall be taxable only in the other Contracting State if the services are rendered in that Contracting State and the individual is a resident of that Contracting State who:
(i) i. is a national of that Contracting State; or
(ii) . did not become a resident of that Contracting State solely for the purpose of rendering the services.
(a) 2. second :
a. Any 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 State.
(b) b. However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 of this Agreement shall apply to salaries, wages and other similar remuneration, remuneration and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
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GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerationRemuneration, other than a pension, paid by the Government of a Contracting ontracting State or by 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 shall be taxable only in that State.
(b) However, such salaries, wages and other similar 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 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 performing the services.
(a) Any pension paid by, or out of funds created 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 authority shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 1416, 1517, 16 18 and 17 19 shall apply to salaries, wages remuneration and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
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Samples: Double Taxation Agreement
GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than including a pension, paid by a Contracting State or a political subdivision or a one of its local authority authorities thereof to an individual in respect of services rendered to that State or subdivision or authority one of its local authorities thereof shall be taxable only in that State.
(b) However, such salaries, wages wages, pensions, and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and if the individual is a resident of that 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.
(a) Any pension Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a one of its local authority authorities thereof to an individual in respect of services rendered to that State or subdivision or this authority shall be taxable only in that State.
(b) However, such pension pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages wages, pensions, and other similar remuneration, and to pensions, remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a one of its local authority authorities thereof.
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GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that 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.
(a) Any 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 political subdivision, shall be taxable only in that State.
(b) 3. However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, of and a national of, of that State.
34. The provisions of Articles 14, 15, 16 16, 17 and 17 18 shall apply to salaries, wages and and, other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
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GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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.
(b) However, such salaries, wages and other similar 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 other State; or
(ii) did not become a resident of that other State solely for the purpose of rendering the services.
(a) Any 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 State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 16, 17, and 17 18 of this Agreement shall apply to salaries, wages and other similar remuneration, and to pensions, pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
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