Common use of GOVERNMENTAL FUNCTIONS Clause in Contracts

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.

Appears in 2 contracts

Samples: Double Taxation Agreement, www.jlsk-group.com

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GOVERNMENTAL FUNCTIONS. 1. a) Remuneration, other than a pension, paid by the Government of a Contracting State or a local authority thereof to an individual who is a national of that State in respect of services rendered to that State, State or authority shall be taxable only in that State.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, internationaltaxtreaty.com

GOVERNMENTAL FUNCTIONS. 1. Remuneration, other than pensionincluding pensions, paid by the Government by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an any individual who is a national of that State in respect of services rendered to that State, State or subdivision or local authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State. This provision shall not apply if the individual is a national of the other Contracting State without being also a national of the first-mentioned State.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com

GOVERNMENTAL FUNCTIONS. 1. Remuneration, other than pensionincluding pensions, paid by the Government or out of funds created by, a Contracting State of a political subdivision or a local authority thereof to an any individual who is a national of that State in respect of services rendered to that State, shall State or subdivision or local authority thereof in the discharge of function of a governmental nature may be taxable only taxed in that State.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com

GOVERNMENTAL FUNCTIONS. 1. Remuneration, other than pensionincluding pensions, paid by the Government by, or out of funds created by, a Contracting State or an administrative subdivision or a local authority thereof to an any individual who is a national of that State in respect of services rendered to that State, State or subdivision or local authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State, unless the individual is a national of the other Contracting State without being also a national of the first-mentioned State.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, www.finanze.gov.it

GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by the Government of a Contracting State or a political or an administrative subdivision or a local authority thereof to an any individual who is a national of that State in respect of services rendered to that State, State or subdivision or local authority thereof shall be taxable only in that State.

Appears in 1 contract

Samples: workarea.et-gw.eu

GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by the Government of a Contracting State or a political or administrative subdivision or local authority thereof to an individual who is a national of that State in respect of services rendered to that StateContracting State or subdivision or local authority thereof, shall be taxable only in that State.

Appears in 1 contract

Samples: www.finanze.it

GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by the Government of a Contracting State or a political or administrative subdivision or a local authority thereof to an individual who is a national of that State in respect of services rendered to that State, State or subdivision or authority shall be taxable only in that State.

Appears in 1 contract

Samples: Agreement

GOVERNMENTAL FUNCTIONS. 1. Remuneration, other than pensionincluding pensions, paid by by, or out of funds created by, one of the Government of States or a Contracting State political subdivision or a local authority thereof to an any individual who is a national of that State in respect of services rendered to that State, State or subdivision or local authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State. If, however, the services are rendered to one of the States in the other State by an individual who is a resident and a national of that other State and not a national of the first-mentioned State, the remuneration shall be taxable only in that other State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

GOVERNMENTAL FUNCTIONS. 1. 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 who is a national of that State in respect of services rendered to that State, State or subdivision or authority shall be taxable only in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

GOVERNMENTAL FUNCTIONS. 1. a) Remuneration, other than a pension, paid by the Government of a Contracting State or a political or administrative subdivision or local authority thereof to an individual who is a national of that State in respect of services rendered to that StateContracting State or subdivision or local organization authority thereof, shall be taxable only in that State.

Appears in 1 contract

Samples: workarea.et-gw.eu

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GOVERNMENTAL FUNCTIONS. (1. ) Remuneration, other than pensionincluding pensions, paid by the Government or out of funds created by a Contracting State or a local authority thereof to an any individual who is a national of that State in respect of services rendered to that StateContracting State or local authority thereof in the discharge of functions of a governmental nature, shall may be taxable only taxed in that Contracting State.

Appears in 1 contract

Samples: www.finanze.gov.it

GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by the Government of a Contracting State State, or a territorial administrative unit, or a local authority thereof to an individual who is a national of that State any individual, in respect of services rendered to that State, or unit, or local authority shall be taxable only in that State.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by the Government of a Contracting State or a political or administrative subdivision or a local authority thereof to an individual who is a national of that State in respect of services rendered to that State, State or subdivision or local authority thereof shall be taxable only in that State.

Appears in 1 contract

Samples: workarea.et-gw.eu

GOVERNMENTAL FUNCTIONS. 1. (a) Remuneration, other than a pension, paid by the Government by, or out of funds created by, a Contracting State or a political subdivision, a local authority or a public body thereof to an individual who is a national of that State in respect of services rendered to that StateState or subdivision, authority or public body shall be taxable only in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

GOVERNMENTAL FUNCTIONS. 1. Remuneration, other than pensionincluding pensions, paid by, or out of funds created by one of the Government of States or a Contracting State political subdivision, local authority or public establishment thereof to an any individual who is a national of that State in respect of services rendered to that State, subdivision, authority or public establishment in the discharge of functions of a governmental nature shall be taxable only in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

GOVERNMENTAL FUNCTIONS. 1. a) Remuneration, other than a pension, paid by the Government of a Contracting State State, a political subdivision, a local authority thereof to an individual who is a national of that State in respect of services rendered to that Contracting State, or political subdivision or local authority thereof, shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: gtakorea.org

GOVERNMENTAL FUNCTIONS. 1. Remuneration, other than pensionincluding pensions, 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 any individual who is a national of that State in respect of services rendered to that State, State or subdivision or local authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State. This provision shall not apply if the individual is a national of the other Contracting State without being also a national of the first-mentioned State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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