Common use of Government Functions Clause in Contracts

Government Functions. 1. Remuneration, including pensions, paid by a Contracting State to any individual in respect of services rendered to that State 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.

Government Functions. 1. Remuneration, including pensions, Remuneration (not being a pension) paid by the Government of a Contracting State to any individual who is a citizen of that State in respect of services rendered to that State in the discharge of governmental functions of a governmental nature in the other Contracting State 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 Contracting State.

Government Functions. 1. (a) Remuneration, including pensionsother than a pension, paid by a Contracting State or a political sub-division or a local authority thereof, to any an individual in respect of services service rendered to that State in the discharge of functions of a governmental nature or sub-division or, authority 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.