CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA AND THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA AND THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA AND THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON PROPERTY


Inkraft seit 2005-01-01

Artikel 18
GOVERNMENT SERVICE

1.  a) Salaries, wages and other similar remuneration, other than a pension, paid by  a Contracting State or an administrative-territorial unit or a local authority  thereof to an individual in respect of services rendered to that State or unit or  authority shall be taxable only in that State.  

b) However, such salaries, wages and other similar 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 an  administrative-territorial unit or a local authority thereof to an individual in  respect of services rendered to that State or unit 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 14, 15, 16, and 17 shall apply to salaries, wages and other  similar remuneration, and to pensions, in respect of services rendered in connection with a  business carried on by a Contracting State or an administrative-territorial unit or a local  authority thereof.