Taxation Rules for Government Salaries and Pensions under OECD Model Tax Convention Article 19 Explained
Article 19 of the OECD Model Tax Convention addresses the taxability of salaries, wages, and pensions related to government services. Salaries and wages paid by a Contracting State to an individual for services rendered are taxable only in that State, unless the services are performed in another State where the individual is a resident and national. Similarly, pensions are taxable in the State paying them, unless the recipient is a resident and national of another State. Articles 15-18 apply to remuneration related to business activities of a Contracting State. The UN Model Convention mirrors the OECD provisions.
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