DT19168 - DT: Turkey: double taxation agreement, Article 19: Government service
(1)
(a) 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.
(b) However, 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)
(a) 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.
(b) However, 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 Agreement shall apply to remuneration and pensions in respect of services rendered in connection with any trade or business carried on by a Contracting State or a political subdivision or a local authority thereof.
