Remuneration, other than a
pension, paid by a Contracting State or a political subdivision or local
authority thereof to a citizen of that State in respect of services rendered in
the discharge of functions of a governmental nature shall be taxable only in
that State. However, the provisions of Article XIV (Independent Personal
Services), XV (Dependent Personal Services) or XVI (Artistes and Athletes), as
the case may be, shall apply, and the preceding sentence shall not apply, to
remuneration paid in respect of services rendered in connection with a trade or
business carried on by a Contracting State or a political subdivision or local
authority
thereof
--------------------------------------------
----------------------------------------
David
Ingram's US / Canada Services
US / Canada / Mexico tax, Immigration and
working Visa Specialists
US / Canada Real Estate Specialists
My Home
office is at:
4466 Prospect Road
North Vancouver, BC, CANADA, V7N
3L7
Cell (604) 657-8451 -
(604) 980-0321 Fax (604) 980-0325
Calls
welcomed from 10 AM to 9 PM 7 days a week Vancouver (LA) time -
(please do not fax or phone outside of those hours as this is a home
office)
email to [email protected]
www.centa.com
www.david-ingram.com
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David Ingram gives expert income tax & immigration help
to non-resident Americans & Canadians from New York to California to
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