DT3660.19 - DT: Bolivia: double taxation agreement, SI 95 No.2707, Article 19: Government service
1)
- Remuneration, other than a pension, paid by a Contracting State
or a political subdivision or a local authority thereof to an
individual in respect of services rendered to that State or
subdivision or authority shall be taxable only in that State.
- Notwithstanding the provisions of sub-paragraph (a) of this
paragraph, such remuneration shall be taxable only in the other
Contracting State if the services are rendered in that State and
the individual is a resident of that State who:
i) is a national of that State; or
ii) did not become a resident of that State solely for the purpose of rendering the services.
2)
- Any pension paid by, or out of funds created by, a Contracting
State or a political subdivision or a local authority thereof to an
individual in respect of services rendered to that State or
subdivision or authority shall be taxable only in that State.
- Notwithstanding the provisions of sub-paragraph (a) of this
paragraph, such pension shall be taxable only in the other
Contracting State if the individual is a resident of and a national
of that State.
3) The provisions of Articles 15, 16 and 18 of this Convention shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
