Public Funds. 1. Subject to the provisions of Article 17, remuneration paid by, or out of funds created by a Contracting State, a Land, a political subdivision or a local authority 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 State not being a citizen of the first-mentioned State, the remuneration shall be taxable only in that other State. 2. The provisions of Articles 14 to 16 shall apply to remuneration in respect of an employment in connection with any business carried on by a Contracting State, a Land, a political subdivision or a local authority thereof for the purpose of profits.
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Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
