Common use of Salaries Clause in Contracts

Salaries. wages and other similar remuneration, other than a pension, paid 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 subdivision or authority shall be taxable only in that State.

Appears in 37 contracts

Samples: Agreement, Agreement, Agreement

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Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority or a statutory body thereof to an individual in respect of services rendered to that State or political subdivision or local authority or statutory body thereof shall be taxable only in that State.

Appears in 10 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Taxation Agreement

Salaries. wages and other similar remuneration, other than a pension, paid 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 subdivision or authority shall be taxable only in that State.

Appears in 9 contracts

Samples: Treaty Series 2012, www.vmi.lt, www.dfa.ie

Salaries. wages and other similar remuneration, other than a pensionpension and other similar remuneration, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State or political subdivision or local authority thereof, in the discharge of functions of a governmental nature, shall be taxable only in that Contracting State.

Appears in 5 contracts

Samples: www.mof.go.jp, www.mofa.go.jp, www.treasury.gov

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority or a statutory body thereof to an individual in respect of services rendered to that State or political subdivision or local authority or statutory body in the exercise of governmental functions shall be taxable only in that State.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, Agreement, phl.hasil.gov.my

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or authority or body in the discharge of functions of a governmental nature shall be taxable only in that State.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, www.dfa.ie

Salaries. wages and other similar remuneration, other than a pension, paid 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 subdivision or authority in the discharge of functions of a governmental nature shall be taxable only in that State.

Appears in 2 contracts

Samples: www.revenue.ie, www.dfa.ie

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority or a statutory body thereof to an individual in respect of services rendered to that State State, subdivision, authority or subdivision or authority body shall be taxable only in that State.

Appears in 2 contracts

Samples: Agreement, Agreement

Salaries. wages and other similar remuneration, remuneration (other than a pension, ) paid by a Contracting State or a political subdivision or a local authority thereof to an any individual in respect of services rendered to that State or political subdivision or local authority shall be taxable only in that State.

Appears in 2 contracts

Samples: Agreement, Agreement

Salaries. wages and other similar remuneration, other than a pensionpension or annuity, paid by a Contracting State or a political subdivision or a local authority thereof of that State to an individual in respect of services rendered to that State or subdivision or authority in the discharge of governmental functions shall be taxable only in that State.. 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 recipient is a resident of that other State who:

Appears in 2 contracts

Samples: www.aph.gov.au, archive.treasury.gov.au

Salaries. wages and other similar remunerationremunerations, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State or subdivision or authority shall be taxable only in that State.

Appears in 2 contracts

Samples: Agreement, Tax Agreement

Salaries. wages and other similar remuneration, other than a pensionpension or annuity, paid by a Contracting State or a political subdivision or a local authority thereof of that State to an individual in respect of services rendered to that State or subdivision or authority in the discharge of governmental functions shall be taxable only in that State.. 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 recipient is a resident of that other State who:

Appears in 2 contracts

Samples: Agreement, www.sars.gov.za

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State State, or a political subdivision political-administrative subdivision, or a local authority thereof thereof, or by one of their statutory bodies of either to an individual in respect of services rendered to that State State, subdivision, authority or subdivision or authority body shall be taxable only in that State.

Appears in 2 contracts

Samples: Agreement, Agreement

Salaries. wages wages, and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a subdivision, local authority or statutory body thereof to an individual in respect of services rendered to that State or subdivision subdivision, authority or authority body shall be taxable only in that State.

Appears in 1 contract

Samples: www.multi-count.com

Salaries. wages and other similar remuneration, other than a pensionpensions, paid 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 subdivision or authority shall be taxable only in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Salaries. wages and other similar remuneration, other than a pension, remuneration paid by a Contracting State or State, a political subdivision or a local authority thereof or some other legal entity under public law of that State to an individual in respect of services rendered to that State or State, subdivision or authority or other legal entity under public law of that State shall be taxable only in that State.

Appears in 1 contract

Samples: www.llv.li

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or State, a local authority or a statutory body thereof to an individual in respect of services rendered to that State State, authority or subdivision or authority body shall be taxable only in that State.

Appears in 1 contract

Samples: www.dfa.ie

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an any individual in respect of services rendered to that State or subdivision or authority thereof shall be taxable only in that State.

Appears in 1 contract

Samples: Agreement

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision an administrative-territorial unit or a local authority thereof to an individual in respect of services rendered to that State or subdivision administrative-territorial unit or authority local authority, shall be taxable only in that State.

Appears in 1 contract

Samples: Agreement

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision regional or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Salaries. wages and other similar remuneration, other than a pension, paid 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 subdivision or authority shall be taxable only in that State.

Appears in 1 contract

Samples: www.dfa.ie

Salaries. wages and other similar remuneration, remuneration (other than a pension, pensions) paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State or political subdivision or local authority shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: Agreement

Salaries. wages and other similar remuneration, other than a pensionincluding pensions, paid 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 subdivision or authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State.

Appears in 1 contract

Samples: Agreement

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political an administrative subdivision or a local authority or a statutory body thereof to an individual in respect of services rendered to that Contracting State or subdivision or authority or body shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: Agreement

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a Land or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State State‚ Land or subdivision or authority shall be taxable only in that State.. However‚ such salaries‚ wages and other similar 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:

Appears in 1 contract

Samples: static.pmg.org.za

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political or an administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

Appears in 1 contract

Samples: www.efd.admin.ch

Salaries. wages and other similar remuneration, other than a pension, paid 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 subdivision or authority shall be taxable only in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision sub­division or a local authority thereof to an individual in respect of services rendered to that State or subdivision sub­division or authority shall shal be taxable only in that State.

Appears in 1 contract

Samples: Taxation Agreement

Salaries. wages and other similar remuneration, other than a pension, paid 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 subdivision or authority shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: Agreement

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or an administrative - territorial unit or a local authority thereof to an individual in respect of services rendered to that State or subdivision or unit or authority shall may be taxable only taxed in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Salaries. wages and other similar remuneration, other than a pension, paid 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 subdivision or authority in the discharge of functions of a governmental nature shall be taxable only in that State.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State State, or a political subdivision subdivision, a statutory body or a local authority thereof thereof, to an individual in respect of services rendered to that State or subdivision State, subdivision, body or authority shall be taxable only in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or subdivision, a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision subdivision, authority or authority body shall be taxable only in that State.

Appears in 1 contract

Samples: 1 Agreement

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Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or central and local authorities or a local authority statutory body thereof to an individual in respect of services rendered to that State or political subdivision or authority central and local authorities or statutory body thereof shall be taxable only in that State.

Appears in 1 contract

Samples: Agreement

Salaries. wages Wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision sub-division or a local authority thereof to an individual in respect of services rendered to that State State, political sub-division or subdivision or local authority shall be taxable only in that State.

Appears in 1 contract

Samples: Agreement

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State or subdivision or authority in any other State in the discharge of functions of a governmental nature shall be taxable only in that the first-mentioned State.

Appears in 1 contract

Samples: www.revenue.ie

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political an administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

Appears in 1 contract

Samples: zatca.gov.sa

Salaries. wages and other similar remuneration, other than a pensionincluding pensions, paid by 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 subdivision or authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State.

Appears in 1 contract

Samples: Agreement

Salaries. wages and other similar remuneration, other than a pension, paid 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 subdivision or authority shall may be taxable only taxed in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Salaries. wages and other similar remunerationremuneration , other than a pensionpension , paid 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 subdivision or authority shall , can only be taxable only taxed in that State.

Appears in 1 contract

Samples: Agreement

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political an administrative-territorial subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State State, or a political subdivision subdivision, or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority or body shall be taxable only in that State.;

Appears in 1 contract

Samples: www.incometaxindia.gov.in

Salaries. wages and other similar remuneration, other than a pension, paid 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 subdivision or authority shall should be taxable only in that State.

Appears in 1 contract

Samples: auditors.am

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political an administrative-territorial subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority in the discharge of functions of a governmental nature shall be taxable only in that State.

Appears in 1 contract

Samples: vn.taxes.gov.az

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State or subdivision or authority shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Salaries. wages Wages and other similar remuneration, other than a pension, paid 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 State, political subdivision or local authority shall be taxable only in that State.

Appears in 1 contract

Samples: www.burs.org.bw

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof thereof, to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

Appears in 1 contract

Samples: Agreement

Salaries. wages and other similar remuneration, other than a pension, paid 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 subdivision or authority shall be taxable only in that State.

Appears in 1 contract

Samples: www.sii.cl

Salaries. wages and other similar remuneration, other than a pension, paid 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 subdivision or authority shall shal be taxable only in that State.

Appears in 1 contract

Samples: Taxation Agreement

Salaries. wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State or subdivision or authority shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: zatca.gov.sa

Salaries. wages and other similar remuneration, other than a pension and remuneration similar to pension, paid 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 subdivision or authority shall be taxable only in that State.

Appears in 1 contract

Samples: Treaty Series

Salaries. wages and other similar remuneration, other than a pension, paid 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 subdivision or authority shall be taxable only in that State.. However, such salaries, wages and 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 other State who:

Appears in 1 contract

Samples: tayros.bg

Salaries. wages and other similar remuneration, remuneration (other than a pension, pensions) paid by the Government of a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State Government or a political subdivision or a local authority thereof shall be taxable only exempt from tax in the other Contracting State if the individual is not resident in that other State for the purposes of that other State’s tax or is resident in that other State for the purposes of that other State’s tax solely for the purpose of rendering those services.

Appears in 1 contract

Samples: Important Notice

Salaries. wages and other similar remuneration, other than a pension, paid 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 subdivision or authority in the discharge of functions of a governmental nature shall be taxable only in that State.

Appears in 1 contract

Samples: www.dfa.ie

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