Common use of Government Functions Clause in Contracts

Government Functions. 1. Remuneration, including pensions, paid by a Contracting State to any individual in respect of services rendered to that State in the discharge of functions of a governmental nature shall be taxable only in that State, unless the individual is a national of the other Contracting State without being also a national of the first- mentioned State. 2. The provisions of Articles 14, 15 and 17 shall apply to remuneration or pensions in respect of services rendered in connection with any trade or business carried on by a Contracting State.

Government Functions. 1. Remuneration, including pensions, paid by a Contracting State to any individual in respect of services rendered to that State in the discharge of functions of a governmental nature shall be taxable only in that State, unless the individual is a national of the other Contracting State without being also a national of the first- first-mentioned State. 2. The provisions of Articles 14, 15 and 17 shall apply to remuneration or pensions in respect of services rendered in connection with any trade or business carried on by a Contracting State.

Government Functions. 1. Remuneration, Remuneration including pensions, paid by by, or out of funds created by, a Contracting State or an administrative subdivision or a local authority thereof to any individual in respect of services rendered to that State or subdivision or local authority thereof in the discharge of functions of a governmental nature shall may be taxable only taxed in that State, unless the individual is a national of the other Contracting State without being also a national of the first- mentioned State. 2. The provisions of Articles 14Article 15, 15 16 and 17 18 shall apply to remuneration or pensions in respect of services rendered in connection with any trade or business carried on by one of the Contracting State or an administrative subdivision or a Contracting Statelocal authority thereof.