GOVERNMENTAL FUNCTIONS. 1. Remuneration, including pensions, paid by, or out of funds created by, one of the States or a political subdivision or a local authority thereof to any individual in respect of services rendered to that State or subdivision or local authority thereof in the discharge of functions of a governmental nature may be taxed in that State.
GOVERNMENTAL FUNCTIONS. 1. Remuneration, other than pension, paid by the Government of a Contracting State to an individual who is a national of that State in respect of services rendered to that State, shall be taxable only in that State.
GOVERNMENTAL FUNCTIONS. 1. Remuneration, including pensions, paid by, or out of funds created by, Belgium or a political subdivision or a local authority thereof to any individual in respect of services rendered to Belgium or a political subdivision or local authority thereof in the discharge of functions of a governmental nature shall be taxable only in Belgium, unless the individual is a citizen or a permanent resident of Singapore without being also a national of Belgium.
GOVERNMENTAL FUNCTIONS. 1. Remuneration, including pensions, paid by the Government of a Contracting State to any individual in respect of services rendered to that Government in the discharge of governmental functions shall be exempt from tax in the other Contracting State if the individual is not ordinarily resident in that other State or (where the remuneration is not a pension) is ordinarily resident in that other State solely for the purpose of rendering those services.
GOVERNMENTAL FUNCTIONS. 1. Remuneration (other than pensions) paid by the Government of Singapore to any individual for services rendered to that Government in the discharge of governmental functions shall be exempt from New Zealand tax, except where the individual is resident in New Zealand for the purposes of New Zealand tax and is not a Singapore citizen.
GOVERNMENTAL FUNCTIONS. Wages, salaries and similar remuneration, including pensions, annuities, or similar benefits, paid from public funds of one of the Contracting States:
GOVERNMENTAL FUNCTIONS. (1) Remuneration (other than pensions) paid by the Government of Fiji to any individual for services rendered to that Government in the discharge of governmental functions shall be exempt from New Zealand tax if the individual is not resident in New Zealand for the purposes of New Zealand tax or is resident in New Zealand for the purposes of New Zealand tax solely for the purpose of rendering those services.
GOVERNMENTAL FUNCTIONS. 1. Remuneration or pensions paid by, or out of funds created by, a Contracting State, or a political sub-division or a local or statutory authority thereof, to any individual in respect of services rendered to that State or political sub-division or local or statutory authority in discharge of functions of a governmental nature shall be taxable only in that Contracting State. If, however, the employment is exercised in the other Contracting State by a resident of that other State not being a citizen or national of the first-mentioned State, the remuneration shall be taxable only in that other State.
GOVERNMENTAL FUNCTIONS. Notwithstanding any provision to the contrary herein, this Agreement is a contract for and with respect to the performance of governmental functions by a governmental entity.
GOVERNMENTAL FUNCTIONS. (1) Remuneration (other than pensions) paid out of public funds of the United Kingdom or Northern Ireland or of the funds of any local authority in the United Kingdom to any individual in respect of services rendered to the Government of the United Kingdom or Northern Ireland or a local authority in the United Kingdom in the discharge of functions of a governmental nature, shall be taxable only in the United Kingdom unless the individual is a Cyprus national without also being a United Kingdom national.
