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.
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Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
