GOVERNMENTAL FUNCTIONS. 1. Remuneration, including pensions, paid by, or out of funds created by, a Contracting State or a political subdivision or local authority or statutory body thereof to any individual 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 be taxable only in that State. 2. The provisions of Articles 14 and 15 shall 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 or local authority or statutory body thereof.
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Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Double Taxation Avoidance Agreement
GOVERNMENTAL FUNCTIONS. 1. Remuneration, including pensions, paid by, or out of funds created by, by a Contracting State or a political subdivision or local authority or statutory body thereof to any individual in respect of services rendered to that State or political subdivision or local authority or statutory body thereof, in the discharge of functions function of a governmental nature shall be taxable only in that State.
2. The provisions of Articles Article 14 and 15 shall 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 or local authority or statutory body thereof.
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