Common use of GOVERNMENT SERVICE Clause in Contracts

GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State, or a local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable only in that State. (b) However, such 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 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.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

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GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State, or a local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable only in that State. (b) However, such 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 State who: (i) is a national of that State; or (ii) did not become became a resident of that State not solely for the purpose of rendering the servicesservice.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by the country of a Contracting State, Party or a local authority thereof to an individual in respect of services rendered to that State country or authority shall be taxable only in that Statecountry. (b) However, such remuneration shall be taxable only in the country of the other Contracting State Party if the services are rendered in that other State country and the individual is a resident of that State country who: (i) is a national of that Statecountry; or (ii) did not become a resident of that State country solely for the purpose of rendering the servicesServices.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

GOVERNMENT SERVICE. 1. (a) RemunerationSalaries, wages and other similar remuneration, other than a pension, paid by a Contracting State, State or a local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable only in that State. (b) However, such 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 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.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

GOVERNMENT SERVICE. 1. (a) 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. (b) However, such 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 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.

Appears in 1 contract

Samples: Agreement

GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State, 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. (b) However, such 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 State whowho : (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.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State, an administrative- territorial unit or a local authority thereof to an individual in respect of services rendered to that State State, unit or authority shall be taxable only in that State. (b) However, such 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 State who: (i) is a national citizen of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by one of the States or a Contracting Statepolitical subdivision, or a local authority or statutory body thereof to an individual in respect of services rendered to that State State, subdivision, authority or authority shall body may be taxable taxed only in that State. (b) However, such 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 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.:

Appears in 1 contract

Samples: Agreement

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GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pensionpensions, paid by a Contracting State, or a statutory body 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. (b) However, such 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 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.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State, 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. (b) However, such 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 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.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State, or a local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable only in that State. (b) However, such 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 State who: (i) is a national of that StateState ; or (ii) did not become a resident of that State solely for the purpose of rendering the services.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

GOVERNMENT SERVICE. 1. (a) Remuneration, other than a pension, paid by a Contracting State, 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. State (b) However, such 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 State who: (i) is a national of that State; or (ii) did not become a resident of that State not solely for the purpose of rendering the servicesservice.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

GOVERNMENT SERVICE. 1. (a) 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. (b) However, such 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 State who: (i) is a national of that Statestate; or (ii) did not become a resident of that State solely for the purpose of rendering the services.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

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