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 43 contracts

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

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 10 contracts

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

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

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

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 6 contracts

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

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

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

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

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

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

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 2 contracts

Sources: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation

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 2 contracts

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

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

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

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

Sources: Double Taxation Agreement, Double 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 may be taxable only taxed in that State.

Appears in 2 contracts

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

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

Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion

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

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

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

Sources: Agreement for the Avoidance of Double Taxation

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

Sources: Agreement for the Avoidance of Double Taxation

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

Sources: Double 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 should be taxable only in that State.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

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

Sources: Income and Capital Tax Convention

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

Sources: Agreement for the Avoidance of Double Taxation

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

Sources: Agreement for the Avoidance of Double Taxation

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

Sources: Agreement for the Avoidance of Double Taxation

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

Sources: Convention for the Avoidance of Double Taxation

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

Sources: Double Taxation 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

Sources: Convention for the Avoidance of Double Taxation

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

Sources: Double Taxation Agreement

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

Sources: Agreement for the Avoidance of Double Taxation

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

Sources: Agreement for the Avoidance of Double Taxation

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

Sources: Double Tax Treaty

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

Sources: Convention for the Avoidance of Double Taxation

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

Sources: Double 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

Sources: Agreement for the Avoidance of Double Taxation

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

Sources: Convention for the Avoidance of Double Taxation

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 local authority shall be taxable only in that Contracting State.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

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

Sources: Convention for the Avoidance of Double Taxation

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

Sources: Convention for the Avoidance of Double Taxation

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

Sources: Double 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

Sources: Convention for the Avoidance of Double Taxation

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

Sources: Income Tax 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

Sources: Convention for the Avoidance of Double Taxation

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

Sources: Double Taxation Avoidance 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

Sources: Convention for the Avoidance of Double Taxation

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

Sources: Convention for the Avoidance of Double Taxation

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

Sources: Convention for the Avoidance of Double Taxation

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

Sources: Double Taxation Agreement

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

Sources: Double Taxation Avoidance 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

Sources: Convention for the Avoidance of Double Taxation

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

Sources: Agreement for the Avoidance of Double Taxation

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

Sources: Convention for the Avoidance of Double Taxation

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

Sources: Convention for the Avoidance of Double Taxation