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Ireland
Category: Agreements Double Taxation Agreements With Different Countries
or derived in connection with a loan or credit extended, guaranteed or insured by:a. the Government, a political subdivision, a statutory body or a local authority of the other Contracting State; orb.i. in the case of India,
Denmark
Category: Agreements Double Taxation Agreements With Different Countries
that resident which are financed, guaranteed or insured by the Government of that other Contracting State, a political subdivision or local authority thereof, the Central Bank of that other Contracting State or any agency of that Government,
Oman
Category: Agreements Double Taxation Agreements With Different Countries
supported wholly or substantially from the public funds of that other Contracting State, including any of its political subdivisions or local authorities.Article 20REMUNERATION AND PENSIONS IN RESPECT OF GOVERNMENT SERVICE1.a. Remuneration, other than a pension, paid by
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Belgium
Category: Agreements Double Taxation Agreements With Different Countries
shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties or fees
Bulgaria
Category: Agreements Double Taxation Agreements With Different Countries
exempt from tax in that State provided it is derived and beneficially owned by:i. the Government, a political subdivision or a local authority of the other Contracting State, orii. the Central Bank of the other Contracting State;a.b.
France
Category: Agreements Double Taxation Agreements With Different Countries
or a local authority thereof to an individual in respect of services rendered to that Contracting State or subdivision or authority shall be taxable only in that Contracting State.3. The provisions of Articles 16, 17 and 20
Germany
Category: Agreements Double Taxation Agreements With Different Countries
State and where such visit is financed directly or indirectly by that other State, a land, a political subdivision or a local authority thereof or by an organisation which in that other State is recognised as a
Russian Federation
Category: Agreements Double Taxation Agreements With Different Countries
sub-division or a local authority thereof to an individual in respect of services rendered to that State, political subdivision or local authority thereof shall be taxable only in that State.b. However, such remuneration shall be taxable only
South Africa
Category: Agreements Double Taxation Agreements With Different Countries
shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties or fees
Turkmenistan
Category: Agreements Double Taxation Agreements With Different Countries
shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, or local authority or a resident of that State. Where, however, the person paying the royalties or fees
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