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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Government Service

Remuneration, including pensions, paid directly or indirectly by a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or authority in a public function, shall be taxable only in that State. Where such remuneration is paid to a person who is permanently resident of the other Contracting State, the provisions of Article 12 of this Convention shall apply.