Common use of GOVERNMENTAL FUNCTIONS Clause in Contracts

GOVERNMENTAL FUNCTIONS. 1. Remuneration, including pensions paid by, or out of funds created by a Contracting State or a local or statutory authority thereof, to any individual who is a citizen of that Contracting State in respect of services rendered to that State or local or statutory authority thereof in the discharge of functions of a governmental nature, shall be taxable only in that State. 2. The provisions of Articles 15, 16 and 18 shall apply to remuneration in respect of an employment in connection with any business carried on by a Contracting State or a local or statutory authority thereof for the purpose of profits.

Appears in 4 contracts

Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement

GOVERNMENTAL FUNCTIONS. 1. Remuneration, including pensions pensions, paid by, by or out of funds created by by, a Contracting State of a political subdivision or a local or statutory authority thereof, thereof to any individual who is a citizen of that Contracting State in respect of services rendered to that State or subdivision or local or statutory authority thereof in the discharge of functions function of a governmental nature, shall nature may be taxable only taxed in that State. 2. The provisions of Articles 15, 16 and 18 shall apply to remuneration in respect of an employment in connection with any business carried on by a Contracting State or a local or statutory authority thereof for the purpose of profits.

Appears in 2 contracts

Sources: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation

GOVERNMENTAL FUNCTIONS. 1. Remuneration, including pensions pensions, paid by, or out of funds created by by, a Contracting State or political subdivision or a local or statutory authority thereof, thereof to any individual who is a citizen of that Contracting State in respect of services rendered to that State or political subdivision or local or statutory authority thereof in the discharge of functions of a governmental nature, shall nature may be taxable only taxed in that State. 2. The provisions of Articles 15, 16 and 18 shall apply to remuneration or pensions in respect of an employment services rendered in connection with any trade or business carried on by a one of the Contracting State States or a political subdivision or local or statutory authority thereof for the purpose of profitsthereof.

Appears in 2 contracts

Sources: Income Tax Agreement, Income Tax Agreement

GOVERNMENTAL FUNCTIONS. (1. ) Remuneration, including pensions pensions, paid by, by or out of funds created by a Contracting State or a local or statutory authority thereof, thereof to any individual who is a citizen of that Contracting State in respect of services rendered to that Contracting State or local or statutory authority thereof in the discharge of functions of a governmental nature, shall may be taxable only taxed in that Contracting State. (2. ) The provisions of Articles 15, 16 and 18 shall apply to remuneration or pensions in respect of an employment services rendered in connection with any trade or business carried on by a one of the Contracting State States or a local or statutory authority thereof for the purpose of profitsthereof.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

GOVERNMENTAL FUNCTIONS. 1. Remuneration, including pensions pensions, paid by, or out of funds created by by, a Contracting State or an administrative subdivision or a local or statutory authority thereof, thereof to any individual who is a citizen of that Contracting State in respect of services rendered to that State state or subdivision or local or statutory authority thereof in the discharge of functions of a governmental nature, shall nature may be taxable only taxed in that StateStates. 2. The provisions of Articles 15, 16 Article 15,16 and 18 shall apply to remuneration or pensions in respect of an employment services rendered in connection with any trade or business carried on by a one of the Contracting State or an administrative or a local or statutory authority thereof for the purpose of profitsthereof.

Appears in 1 contract

Sources: Double Taxation Avoidance Agreement

GOVERNMENTAL FUNCTIONS. 1. Remuneration, including pensions pensions, paid by, or out of funds created by a Contracting State one of the States or a political subdivision, local authority or statutory authority thereof, public establishment thereof to any individual who is a citizen of that Contracting State in respect of services rendered to that State State, subdivision, authority or local or statutory authority thereof public establishment in the discharge of functions of a governmental nature, nature shall be taxable only in that State. 2. The provisions of Articles articles 15, 16 and 18 shall apply to remuneration or pensions in respect of an employment services rendered in connection connexion with any trade or business carried on by a Contracting State one of the States or a political subdivision, local authority or statutory authority thereof for the purpose of profitspublic establishment thereof.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

GOVERNMENTAL FUNCTIONS. 1. Remuneration, including pensions pensions, paid by, or out of funds created by by, one of the States or a Contracting State political subdivision or a local or statutory authority thereof, thereof to any individual who is a citizen of that Contracting State in respect of services rendered to that State or subdivision or local or statutory authority thereof in the discharge of functions of a governmental nature, shall nature may be taxable only taxed in that State. 2. The However, the provisions of Articles 15articles 16, 16 17 and 18 19 shall apply to remuneration or pensions in respect of an employment services rendered in connection connexion with any trade or business carried on by one of the States or a Contracting State political subdivision or a local or statutory authority thereof for the purpose of profitsthereof.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

GOVERNMENTAL FUNCTIONS. 1. Remuneration, including pensions pensions, paid by, or out of funds created by by, one of the States or a Contracting State political subdivision or a local or statutory authority thereof, thereof to any individual who is a citizen of that Contracting State in respect of services rendered to that State or subdivision or local or statutory authority thereof in the discharge of functions of a governmental nature, shall nature may be taxable only taxed in that State. 2. The provisions of Articles 15, 16 and 18 shall apply to remuneration in respect of an employment in connection with any business carried on by a Contracting State or a local or statutory authority thereof for the purpose of profits.

Appears in 1 contract

Sources: Income and Capital Tax Convention

GOVERNMENTAL FUNCTIONS. 1. Remuneration, including pensions pensions, paid by, or out of funds created by by, a Contracting State or a political subdivision or a local or statutory authority thereof, thereof to any individual who is a citizen of that Contracting State in respect of services rendered to that State or subdivision or local or statutory authority thereof in the discharge of governmental functions of a governmental nature, shall may be taxable only taxed in that State. 2. The provisions of Articles 15, 16 and 18 shall apply to remuneration in respect of an employment in connection with any business carried on by a Contracting State or a local or statutory authority thereof for the purpose of profits.

Appears in 1 contract

Sources: Income and Capital Tax Convention