Article 18 - Government service - Sri Lanka (Old - Effective upto 31-3-2013)

Article 18 : Government service 1.(a) Remuneration, other than a pension, paid by the Government of a Contracting State to an individual in respect of services rendered to that State or a local authority thereof 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. Any pension paid by the Government of one of the Contracting States to any individual may be taxed in that Contracting State. 3. The provisions of Articles 15, 16 and 19 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a ContractingState or a local authority thereof. 4. For the purposes of this Article, the term "Government" shall include any State Government or local authority of either Contracting State, the Reserve Bank of India and the Central Bank of Ceylon.