GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or local authority thereof to any individual in respect of services rendered to that State or political subdivision or local authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State.
Appears in 4 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision sub-division or a local authority thereof to any an individual in respect of services rendered to that State or political subdivision sub-division or local authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State.
Appears in 4 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pensionincluding pensions, paid by by, or out of funds created by, a Contracting State or a political subdivision or local authority or statutory body thereof to any individual citizen or national of that State in respect of services rendered to that State or political subdivision or local authority or statutory body thereof in the discharge of functions of a governmental nature shall may be taxable only taxed in that State.
Appears in 3 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision sub-division or a local authority thereof to any individual in respect of services rendered to that Contracting State or political subdivision sub-division or local authority thereof in the discharge of functions of a governmental nature shall be taxable only in that Contracting State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pensionincluding pensions, paid by a Contracting State 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 political subdivision or local authority thereof in the discharge of functions of a governmental nature shall be taxable only taxed in that State.
2. However, the provisions of Article 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.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a territorial administrative unit, a political subdivision or sub-division, local authority or statutory body thereof to any an individual in respect of services rendered to that State or a territorial administrative unit, a political subdivision or sub-division, local authority or statutory body thereof in the discharge of functions of a governmental nature shall be taxable only in that State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or local authority thereof to any an individual in respect of services rendered to that State or political subdivision or local authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pensionincluding pensions, paid by by, or out of funds created by, a Contracting State or a political subdivision or local authority or statutory body thereof to any individual citizen or national of that State in respect of services rendered to that State or political subdivision or local authority or statutory body thereof in the discharge of functions of a governmental nature shall may be taxable only 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.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by a Contracting State State, or a political subdivision territorial administrative unit, or a local authority thereof to any individual individual, in respect of services rendered to that State State, or political subdivision unit, or local authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State.
Appears in 1 contract
Sources: Double Taxation Avoidance Agreement
GOVERNMENTAL FUNCTIONS. 1. (( a) Remuneration, other than a pension, paid by a Contracting State or a political or an administrative subdivision or a local authority thereof to any individual in respect of services rendered to that State or political subdivision sub-division or local authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State.
Appears in 1 contract
Sources: Double Taxation Avoidance Agreement
GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by a Contracting State or State, a political subdivision or subdivision, a local authority thereof to any an individual in respect of services rendered to that State Contracting State, or political subdivision or local authority thereof in the discharge of functions of a governmental nature thereof, shall be taxable only in that Contracting State.
Appears in 1 contract
Sources: Tax Agreement
GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to any an individual in respect of services rendered to that State or political subdivision or local authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State.
Appears in 1 contract
Sources: Double Taxation Agreement
GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pensionincluding pensions, paid by by, or out of funds created by, a Contracting State or a political subdivision or local authority thereof to any individual in respect of services rendered to that State or political subdivision or local authority thereof in the discharge of functions of a governmental nature shall may be taxable only taxed in that State.
2. 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 Contracting States or a local authority thereof. solely:
Appears in 1 contract
Sources: Double Taxation Avoidance Agreement
GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or local authority thereof to any an individual in respect of services rendered to that Contracting State or political subdivision or local organization authority thereof in the discharge of functions of a governmental nature thereof, shall be taxable only in that State.
Appears in 1 contract
GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or local authority thereof to any an individual in respect of services rendered to that Contracting State or political subdivision or local authority thereof in the discharge of functions of a governmental nature thereof, shall be taxable only in that State.
Appears in 1 contract
GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by by, or out of funds created by, a Contracting State or a political subdivision or subdivision, a local authority or a public body thereof to any an individual in respect of services rendered to that State or political subdivision subdivision, authority or local authority thereof in the discharge of functions of a governmental nature public body shall be taxable only in that State.
Appears in 1 contract