Article 20 - Remuneration and pensions in respect of Government service - Romania (Old - Effective upto 15-12-2013)

ARTICLE 20 - Remuneration and pensions in respect of Government service - 1. (a) Remuneration, other than a pension, paid by a Contracting State, a political sub-division, an administrative territorial unit or a local authority thereof to an individual in respect of services rendered to that State, sub-division, unit 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 other 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, a political sub-division, an administrative territorial unit or a local authority thereof to an individual in respect of services rendered to that State, sub-division, unit or authority shall be taxable only in that State. (b) However, such pension shall be taxable only in the other ContractingState, if the individual is a resident of, and a national of that other State. 3. The provisions of Articles 17, 18 and 19 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State, a political sub-division, an administrative territorial unit or a local authority thereof.