Article 20 - Government service - Finland (Old - Effective upto 31-3-2011)

ARTICLE 20 - Government service - (1) (a) Remuneration, other than a pension, paid by a contracting State or a statutory body or a local authority thereof to an individual in respect of services rendered to that State or body or authority shall be taxable only in that State. (b) However, such remuneration shall be taxable only in the contracting State of which the individual is a resident if the services are rendered in that State and the individual (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 statutory body or a local authority thereof to an individual in respect of services rendered to that State or body or authority shall be taxable only in that State. (b) However, such pensions shall be taxable only in the contracting State of which the individual is a resident if he is a national of that State. 3. The provisions of articles 16, 17 and 19 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a contracting State or a statutory body or a local authority thereof.