Common use of Government Services Clause in Contracts

Government Services. (a) Remuneration, other than a pension, paid by a Contracting State or political subdivisions or local authorities thereof to an individual in respect of services rendered to that State, political subdivisions, local authorities or local governments shall be taxable only in that State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who : (i) is a national of that state; or (ii) did not become a resident of that State solely for the purpose of rendering the services. (a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or a political subdivision or a local authority shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of that State. 3. The provisions of Articles 15, 19 and 20 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.

Government Services. (a) RemunerationSalaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or political subdivisions a local authority or local authorities a statutory body thereof to an any individual in respect of services rendered to that State, political subdivisions, local authorities State or local governments authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that State who other State, who: (i) is a national of that state; other State, or (ii) did not become a resident of that other State solely for the purpose of rendering the services. (a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority or statutory body thereof to an any individual in respect of services rendered to that State or a political subdivision authority or a local authority body shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of of, that State. 3. The provisions of Articles 14, 15, 19 16 and 20 17 of this Agreement shall apply to remuneration salaries, wages and other similar remuneration, and to pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision local authority or a local authority statutory body thereof.