Common use of Governmental Clause in Contracts

Governmental. FUNCTIONS 1. Remuneration including pension paid by or out of public funds of a Contracting State or a political subdivision or local authority or statutory body thereof to: (a) national of that Contracting State; (b) an individual who is not national 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 subdivision or local authority or statutory body thereof.

Governmental. FUNCTIONS 1. Remuneration including pension paid by or out of public funds of a Contracting State or a political subdivision or local authority or statutory body thereof to:to - (a) national of that Contracting State; (b) an individual who is not national 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 subdivision or local authority or statutory body thereof.

Governmental. FUNCTIONS 1. Remuneration including pension pensions paid by or out of public funds of a Contracting State or a political subdivision or local authority or statutory body authority thereof to:to - (a) national a citizen of that Contracting State; (b) an individual who is not national 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 subdivision or local authority or statutory body authority thereof.