Common use of GOVERNMENT SERVICE Clause in Contracts

GOVERNMENT SERVICE. (1) Remuneration (including a pension or annuity) paid by one of the Contracting States or a political subdivision or local authority of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) . Remuneration (including a pension or annuity) pensions paid by one of the a Contracting States State, a political subdivision, a local authority or a political subdivision or local authority corporation of that State public law thereof to any an individual in respect of services rendered in the discharge of governmental functions to that State, subdivision, authority or public law corporation shall be taxable only in that State. However, such remuneration, not being a pension or annuity, remuneration shall be taxable only in the other Contracting State State, if the services are rendered in that other State and State, if the recipient individual is a resident of that other State, a national of that State who:and not a national of the first-mentioned State.

GOVERNMENT SERVICE. (1) . Remuneration (including other than a pension or annuitypension) paid by one of the Contracting States or a political subdivision of that State or a local authority of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) Remuneration (including . Remuneration, other than a pension or annuity) , paid by one of the a Contracting States State or a political subdivision or local authority of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) Remuneration (including Remuneration, other than a pension or annuity) , paid by one of the Contracting States or a political subdivision or local authority of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) Remuneration (including 1 Remuneration, other than a pension or annuity) pension, paid by one of the a Contracting States State or a political subdivision or a local authority of that State or a statutory body thereof to any an individual in respect of services rendered in the discharge of governmental functions to that State or subdivision or authority or body shall be taxable only in that State. 2 However, such remuneration, not being a pension or annuity, remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State State, and the recipient individual is a resident of that other State who:

GOVERNMENT SERVICE. (1) Remuneration (including . Remuneration, other than a pension or annuity) , paid by one of the Contracting States or a political subdivision or local authority of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) Remuneration (including Remuneration, other than a pension or annuity) , paid by one of the Contracting States or States, a political subdivision or local authority of that State or a statutory authority of that State or a political subdivision thereof to any individual in respect of services rendered in to that State, political subdivision, local authority or statutory authority, as the discharge of governmental functions case may be, shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) Remuneration (including . Remuneration, other than a pension or annuity) , paid by one of the a Contracting States State or a political subdivision or subdivision, local authority or administrative-territorial unit of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. 1. (1a) Remuneration (including Remuneration, other than a pension or annuity) pension, paid by one of the a Contracting States State or a political subdivision or local authority of that State thereof to any an individual in respect of services rendered in the discharge of governmental functions to that State or authority shall be taxable only in that State. (b) However, such remuneration, not being a pension or annuity, remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the recipient individual is a resident of that other 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.

GOVERNMENT SERVICE. (1) . Remuneration (including other than a pension or annuity) paid by one of the Contracting States or a political subdivision sub-division or local authority of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) Remuneration (including other than a pension or annuity) paid by one of the Contracting States or a political subdivision or local authority of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) Remuneration (including . Remuneration, other than a pension or annuity) , paid by one of the a Contracting States State or a political subdivision or local authority of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, that 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:

GOVERNMENT SERVICE. (1) . Remuneration (including a pension or annuity) pensions paid by one of the a Contracting States or State, a Land, a political subdivision or a local authority of that State thereof to any an individual in respect of services rendered in the discharge of governmental functions to that State, Land, subdivision or authority shall be taxable only in that State. However, such remuneration, not being a pension or annuity, remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and State, if the recipient individual is a resident of that other State who:and not a national of the first- mentioned State.

GOVERNMENT SERVICE. (1) Remuneration (including Remuneration, other than a pension or annuity) pension, paid by one of the a Contracting States State or a political subdivision or a local authority of that State thereof to any an individual in respect of services rendered in the discharge of governmental functions an employment shall be taxable only in that State. However, if such remunerationemployment is exercised in the other Contracting State by a resident of that State who is not a national of the first-mentioned State, not being a pension or annuity, such 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:State.

GOVERNMENT SERVICE. (1) Remuneration (including Remuneration, other than a pension or annuity) , paid by one of the a Contracting States State or a political subdivision or local authority of that State to any individual in respect of services rendered in the discharge to it or to one or more of governmental functions them shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) Remuneration (including . Remuneration, other than a pension or annuity) , paid by one of the Contracting States or a political subdivision subpision or local authority of that State to any individual inpidual in respect of services rendered in the discharge of governmental functions to it shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) Remuneration (including Remuneration, other than a pension or annuity) , paid by one of the Contracting States or a political subdivision sub-division or local authority of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) Remuneration (including a pension or annuity) . Remuneration, other than pension, paid by one of the a Contracting States State or a political subdivision or a local authority of that State thereof to any individual in respect of services rendered in the discharge of governmental functions to that State or subdivision or local authority thereof shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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 Contracting State who:

GOVERNMENT SERVICE. (1) Remuneration (including other than a pension or annuitypension) paid by one of the a Contracting States State or a political subdivision sub- division of that State or a local authority of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:who -

GOVERNMENT SERVICE. (1) Remuneration (including 1 Remuneration, other than a pension or annuity) , paid by one of the Contracting States or a political subdivision or local authority of that State to any individual in respect of services rendered in the discharge of governmental functions to it shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) Remuneration (including a pension or annuitypension) paid by one of the Contracting States or a political subdivision or local authority of that State to any individual in respect of services rendered in the discharge of governmental functions shall to one of the States or to a political sub-division of one of the States or to a local authority of one of the States may be taxable only taxed in that State. However, any such remuneration, not being a pension or annuitypension, 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:

GOVERNMENT SERVICE. (1) Remuneration (including . Remuneration, other than a pension or annuity) pension, paid by one of the a Contracting States State or a political subdivision or a local authority of that State thereof to any an individual in respect of services rendered to that State or subdivision or authority in the discharge of governmental functions any other State shall be taxable only in that the first-mentioned State. However, such remuneration, not being a pension or annuity, remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the recipient individual is a resident of that other State who:

GOVERNMENT SERVICE. (1) Remuneration (including a pension or annuity) . Remuneration, other than pension, paid by one of the a Contracting States State or a political subdivision sub-division or a local authority of that State thereof to any individual in respect of services rendered in the discharge of governmental functions to that State or sub-division or local authority thereof shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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 Contracting State who:

GOVERNMENT SERVICE. (1) Remuneration (including . Remuneration, other than a pension or annuity) , paid by one of the Contracting States or a political subdivision or local authority of that State to any individual in respect of services rendered in the discharge of governmental government functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) . Remuneration (including other than a pension or annuitypension) paid by one of the a Contracting States State or a political subdivision sub-division of that State or a local authority of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:who -

GOVERNMENT SERVICE. (1) Remuneration (including 1 Remuneration, other than a pension or annuity) , paid by one of the a Contracting States State or a political subdivision or subdivision, local authority or administrative-territorial unit of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) . Remuneration (including other than a pension or annuity) paid by one of the a Contracting States State or a political subdivision sub-division or a local authority of that State thereof to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) . Remuneration (including a pension or annuity) pensions paid by one of the a Contracting States or State, a Land, a political subdivision or a local authority of that State thereof to any an individual in respect of services rendered in the discharge of governmental functions to that State, Land, subdivision or authority shall be taxable only in that State. However, such remuneration, not being a pension or annuity, remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and State, if the recipient individual is a resident of that other State, a national of that State who:and not a national of the first-mentioned State.

GOVERNMENT SERVICE. (1) Remuneration (including other than a pension or annuity) paid by one of the Contracting States or by a political subdivision or administrative sub-division of that State or by a local authority of that State to any individual in respect of services rendered in the discharge of governmental functions to that State or sub-division or authority shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) Remuneration (including 1 Remuneration, other than a pension or annuity) , paid by one of the Contracting States or a political subdivision or local authority of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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:

GOVERNMENT SERVICE. (1) Remuneration (including 1 Remuneration, other than a pension or annuity) , paid by one of the Contracting States or a political subdivision or local authority of that State to any individual in respect of services rendered in the discharge of governmental functions to it shall be taxable only in that State. However, such remuneration, not being a pension or annuity, 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 whowho :

GOVERNMENT SERVICE. (1) Remuneration (. Remuneration, including a pension or annuity) pensions, paid by one of the a Contracting States State or a political subdivision or a local authority of that State thereof to any individual in respect of services service rendered in the discharge of governmental functions to that State or subdivision or local authority thereof shall be taxable only in that State. However, if the recipient of such remuneration, remuneration is not being a pension national of that State or annuity, shall be taxable only is not present in the other Contracting State if solely for the services are rendered purpose of performing the service therein, such remuneration may be taxed in that other State and the recipient is a resident of that other State who:State.

GOVERNMENT SERVICE. (1) Remuneration (including a pension or annuity) paid by one of the Contracting States or a political subdivision or local authority of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration, not being a pension or annuity, shall be taxable only in the other Contracting State if it the services are rendered in that other State and the recipient is a resident of that other State who: