Public Funds. 1. Remuneration paid by, or out of funds created by a Contracting State, a political sub- division, a local authority or a statutory body thereof to any individual in respect of an employment shall be taxable only in that State. If, however, the employment is exercised in the other Contracting State by a resident of that other State not being a citizen or national of the first-mentioned State, the remuneration shall be taxable only in that other State. 2. The provisions of Articles 13 and 14 shall apply to remuneration in respect of an employment in connection with any business carried on by a Contracting State, a political subdivision, a local authority or a statutory body thereof for the purpose of profits. 3. For the purposes of paragraph 1, the term "a citizen or national" in the case of Israel includes any individual who is eligible to Israeli citizenship according to the laws of Israel.
Appears in 4 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Avoidance Agreement
