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Most common provisions of the Agreements

Distribution of tax authority in the Agreements, in general, for different types of income

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Agreements. Public functions

Remuneration paid by a country or one of its political subdivisions or local organisations to an individual for services rendered to that country or to that political subdivision can only be taxed in that country.

However, such remuneration can only be subject to tax in the country in which the services are provided, if the individual concerned is a resident of that country and:

  • Holds nationality of that country, or

  • Has not acquired the status of resident of that country for the sole purpose of providing the services.