Common use of GOVERNMENT SERVICE Clause in Contracts

GOVERNMENT SERVICE. Salaries, wages and other similar remunerations and pensions paid by a Contracting State, its political or administrative sub-division, or a local authority thereof to an individual in respect of services rendered to that State, its political or administrative sub-division, or local authority thereof shall be taxable only in that State, unless those services are performed in connection with industrial or business activities carried on by the Contracting State, its political or administrative sub-division, or a local authority thereof in the other Contracting State. In this case, they may be taxed by the other Contracting State.

GOVERNMENT SERVICE. 1 Salaries, wages and other similar remunerations and pensions remuneration, other than a pension or annuity, paid by a Contracting State, its political or administrative sub-division, State or a political subdivision or local authority thereof of that State to an individual in respect of services rendered to that State, its political or administrative sub-division, or local authority thereof in the discharge of governmental functions shall be taxable only in that State. However, unless those services are performed in connection with industrial or business activities carried on by the Contracting Statesuch salaries, its political or administrative sub-division, or a local authority thereof wages and other similar remuneration shall be taxable only in the other Contracting State. In this case, they may be taxed by State if the services are rendered in that other Contracting State.State and the recipient is a resident of that other State who:

GOVERNMENT SERVICE. 1. Salaries, wages and other similar remunerations and pensions remuneration, paid by a Contracting State, its State or a political or administrative sub-division, subdivision or a local authority thereof to an individual in respect of services rendered to that State, its political State or administrative sub-division, subdivision or local authority thereof shall be taxable only in that State, unless those services are performed in connection with industrial or business activities carried on by the Contracting State. However, its political or administrative sub-divisionsuch salaries, or a local authority thereof wages and other similar remuneration shall be taxable only in the other Contracting State. In this case, they may be taxed State if the services are rendered in that other State by the other Contracting State.an individual who is a resident of that State provided that he:

GOVERNMENT SERVICE. Salaries, wages and other similar remunerations and pensions paid by a Contracting State, its political or administrative sub-division, or a local authority thereof to an individual in respect of services rendered to that State, its political or administrative sub-division, or local authority thereof shall be taxable only in that State, unless those services are performed in connection with industrial or business activities carried on by the Contracting State, its political or administrative sub-sub- division, or a local authority thereof in the other Contracting State. In this case, they may be taxed by the other Contracting State.

GOVERNMENT SERVICE. 1 a) Salaries, wages and other similar remunerations and pensions remuneration, other than a pension, paid by a Contracting State, its political or administrative sub-division, State or a local authority thereof to an individual in respect of services rendered servicesrendered to that State, its political State or administrative sub-division, or local authority thereof shall be taxable only in that State. b) However, unless those services are performed in connection with industrial or business activities carried on by the Contracting Statesuch salaries, its political or administrative sub-division, or a local authority thereof 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 aresident of that State who: 1° is a national of that State. In this case, they may be taxed by ; or 2° did not become a resident of that State solely for the other Contracting Statepurpose of rendering theservices.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remunerations and pensions remuneration, other than a pension, paid by a Contracting State, its State or a political or administrative sub-division, subdivision or a local authority thereof to an individual 1. in respect of services rendered to that State, its political State or administrative sub-division, subdivision or local authority thereof shall be taxable only in that State. However, unless those services are performed in connection with industrial or business activities carried on by the Contracting Statesuch salaries, its political or administrative sub-division, or a local authority thereof wages and other similar remuneration shall be taxable only in the other Contracting State. In this case, they may be taxed by State if the other Contracting State.services are rendered in that State and the individual is a resident of that State who:

GOVERNMENT SERVICE. 1. Salaries, wages and other similar remunerations and pensions remuneration paid by a Contracting State, its political or administrative sub-division, State or a local authority thereof to an individual in respect of services rendered to that State, its political State or administrative sub-division, or local authority thereof shall be taxable only in that State. However, unless those services are performed in connection with industrial or business activities carried on by the Contracting Statesuch salaries, its political or administrative sub-division, or a local authority thereof wages and other similar remuneration shall be taxable only in the other Contracting State. In this case, they may be taxed by State if the other Contracting State.services are rendered in that State and the individual is a resident of that State and has fulfilled one of the following conditions:

GOVERNMENT SERVICE. 1. Salaries, wages and other similar remunerations and pensions remuneration, paid by a Contracting State, its State or a political or administrative sub-division, subdivision or a local authority thereof to an individual in respect of services rendered to that State, its political State or administrative sub-division, subdivision or local authority thereof shall be taxable only in that State. However, unless those services are performed in connection with industrial or business activities carried on by the Contracting Statesuch salaries, its political or administrative sub-division, or a local authority thereof wages and other similar remuneration shall be taxable only in the other Contracting State. In this case, they may be taxed by State if the other Contracting State.services are rendered in that State and the individual is a resident of that State and has fulfilled one of the following conditions:

GOVERNMENT SERVICE. 1. Salaries, wages and other similar remunerations and pensions remuneration paid by a Contracting State, its State or a political or administrative sub-division, subdivision or a local authority or a statutory body thereof to an individual in respect of services rendered to that State, its political State or administrative sub-division, subdivision or local authority thereof or statutory body shall be taxable only in that State. However, unless those services are performed in connection with industrial or business activities carried on by the Contracting Statesuch salaries, its political or administrative sub-division, or a local authority thereof wages and other similar remuneration shall be taxable only in the other Contracting State. In this case, they may be taxed by State if the other Contracting State.services are rendered in that State and the individual is a resident of that State who:

GOVERNMENT SERVICE. 1. Salaries, wages and other similar remunerations and pensions remuneration paid by a Contracting State, its State or a political or administrative sub-division, subdivision or a local authority thereof to an individual in respect of services rendered to that State, its political State or administrative sub-division, subdivision or local authority thereof shall be taxable only in that State. However, unless those services are performed in connection with industrial or business activities carried on by the Contracting Statesuch salaries, its political or administrative sub-division, or a local authority thereof wages and other similar remuneration shall be taxable only in the other Contracting State. In this case, they may be taxed by State if the other Contracting State.services are rendered in that State and the individual is a resident of that State who:

GOVERNMENT SERVICE. (1) Salaries, ‚ wages and other similar remunerations and pensions remuneration‚ other than a pension‚ paid by a Contracting State, its State or a Land or a political or administrative sub-division, subdivision or a local authority thereof to an individual in respect of services rendered to that State, its political ‚ Land or administrative sub-division, subdivision or local authority thereof shall be taxable only in that State, unless those services are performed in connection with industrial or business activities carried on by the Contracting State, its political or administrative sub-division, or a local authority thereof . However‚ such salaries‚ wages and other similar remuneration shall be taxable only in the other Contracting State. In this case, they may be taxed by State if the other Contracting State.services are rendered in that State and the individual is a resident of that State who:

GOVERNMENT SERVICE. 1. Salaries, wages and other similar remunerations and pensions remuneration, paid by a Contracting State, its political or administrative sub-division, State or a local authority thereof to an individual in respect of services rendered to that State, its political State or administrative sub-division, or local authority thereof shall be taxable only in that State. However, unless those services are performed in connection with industrial or business activities carried on by the Contracting Statesuch salaries, its political or administrative sub-division, or a local authority thereof wages and other similar remuneration shall be taxable only in the other Contracting State. In this case, they may be taxed by State if the other Contracting State.services are rendered in that State and the individual is a resident of that State and has fulfilled one of the following conditions: