GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political sub-division or a local authority thereof to an individual in respect of services rendered to that State or sub-division or authority shall be taxable only in that State.
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.
2. However, the provisions of Articles 15, 16 and 18 shall apply to remuneration or pensions in respect of services rendered in connection with any trade or business carried on by one of the States or a political subdivision or a local authority thereof.
3. Paragraph 1 shall not apply in so far as services are rendered to a State in the other State by a resident of that other State who is not a citizen or national of the first-mentioned State.
GOVERNMENTAL FUNCTIONS. 1. Remuneration, including pensions, paid by, or out of funds created by, a Contracting State or a local authority or statutory body thereof to any citizen or national of that State in respect of services rendered to that State or local authority or statutory body thereof in the discharge of functions of a governmental nature may be taxed in that State.
2. The provisions of this Article shall not apply to any remuneration in respect of services rendered in connection with any trade or business carried on for purposes of profit.
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.
2. Remuneration (other than pensions) paid by the Government of New Zealand to an individual for services rendered to that Government in the discharge of governmental functions shall be exempt from Singapore tax, except where the individual is resident in Singapore for the purposes of Singapore tax and is not a New Zealand citizen.
3. This Article shall not apply to any remuneration in respect of services rendered in connection with any trade or business carried on by either Government for the purposes of profit.
GOVERNMENTAL FUNCTIONS. Wages, salaries and similar remuneration, including pensions, annuities, or similar benefits, paid from public funds of one of the Contracting States:
(a) To a citizen of that Contracting State, or
(b) To a citizen of a State other than a Contracting State who comes to the other Contracting State expressly for the purpose of being employed by the first-mentioned Contracting State for labor or personal services performed as an employee of the national Government of that Contracting State, or any agency thereof, in the discharge of functions of a governmental nature shall be exempt from tax by the other Contracting State.
GOVERNMENTAL FUNCTIONS. 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 (other than a pension) paid by or out of public funds of a Contracting State or a political subdivision or local authority or statutory authority thereof to -
(a) a citizen of that Contracting State;
(b) an individual who is not a citizen of the other Contracting State and who goes to the other State solely in pursuance of his employment by the first- mentioned State, for services rendered to that State in the discharge of functions of a governmental nature shall be exempt from tax in the other State.
2. The provisions of paragraph 1 shall not apply to remuneration (other than a pension) paid in respect of services rendered in connection with any trade or business carried on by a Contracting State or a political subdivision or local authority or statutory authority thereof.
GOVERNMENTAL FUNCTIONS. 1. Remuneration including pensions paid by or out of public funds of a Contracting State or a political sub-division or local authority or statutory authority thereof to -
(a) a citizen of that State;
(b) an individual who is not citizen of the other Contracting State and goes to the other State solely for the purpose of being engaged by the first-mentioned State, for services rendered to that State in the discharge of functions of a governmental nature shall be exempt from tax in the other State.
2. The provisions of paragraph 1 shall not apply to remuneration including pension paid in respect of services rendered in connection with any trade or business carried on by a Contracting State or a political sub-division or local authority or statutory authority thereof.
GOVERNMENTAL FUNCTIONS. 1. Remuneration, including pensions paid by, or out of funds created by a Contracting State or a local or statutory authority thereof, to any individual who is a citizen of that Contracting State in respect of services rendered to that State or local or statutory authority thereof in the discharge of functions of a governmental nature, shall be taxable only in that State.
2. The provisions of Articles 15, 16 and 18 shall apply to remuneration in respect of an employment in connection with any business carried on by a Contracting State or a local or statutory authority thereof for the purpose of profits.
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.
2. Remuneration, including pensions, paid by, or out of funds created by, Singapore or a statutory body thereof to any individual in respect of services rendered to Singapore or a statutory body thereof in the discharge of functions of a governmental nature shall be taxable only in Singapore, unless the individual is a national or a permanent resident of Belgium without being also a citizen of Singapore.
3. For the purposes of paragraphs 1 and 2, an individual shall be deemed to be a permanent resident of a Contracting State if he is a resident of that Contracting State before entering upon his governmental functions.
4. The provisions of this Article shall not apply to remuneration, including pensions, in respect of services rendered in connection with any trade or business carried on by a Contracting State or a political subdivision, local authority or statutory body thereof.
