HMRC MLI publisher synthesis · English · publisher updated 10 January 2020
Article 19 · government service
English · synthesized source publication
Unreviewed · applicability unverifiedHMRC publisher synthesis; not an authentic signed instrument. Authentic treaty and MLI texts prevail. Currentness not checked.
- 1. a) Salaries, wages and other similar remuneration 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 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 is a national of that State.
- 2. a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration 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 pensions and other similar remuneration 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, 17, and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Citation to select or copy
Belgium / United Kingdom; HMRC, Synthesised text of the Multilateral Instrument and the 1987 UK-Belgium Double Taxation Convention (as amended), publisher updated 10 January 2020; source publication only.; edition HMRC MLI publisher synthesis · English · publisher updated 10 January 2020; article 19; English; source role publisher-synthesis; HMRC publisher synthesis; not an authentic signed instrument. Authentic treaty and MLI texts prevail. Currentness not checked.; unreviewed source text, current applicability unverified; /editions/be-gb-1987-hmrc-mli-publisher-synthesis-html-v1/en/articles/article-19/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
Source & edition
HMRC, Synthesised text of the Multilateral Instrument and the 1987 UK-Belgium Double Taxation Convention (as amended), publisher updated 10 January 2020; source publication only.
Digest scope: Complete substantive publisher synthesis text, not signed original or raw HTML/PDF bytes
Publisher role and language
HMRC publisher synthesis; not an authentic signed instrument. Authentic treaty and MLI texts prevail. Currentness not checked.
No independent currentness, wording or cross-language approval.
Actual supplied body languages: English. A language named by an instrument is not a supplied translation.
Complete for this publisher-publication role. Observed diplomatic closing retained: false. Authentic signed-instrument completeness is not claimed; government footer evidence is retained separately.
Edition
HMRC MLI publisher synthesis · English · publisher updated 10 January 2020
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Edition notes and known limitations
HMRC publisher synthesis; not an authentic signed instrument. Authentic treaty and MLI texts prevail. Currentness not checked.
Complete substantive publisher content and true end-of-publication are evidenced; no diplomatic closing is printed or fabricated.
No Original PDF, authentic instrument or physical-facsimile wording claim. Native extraction can flatten MLI boxes and ordered-list styling.
Publisher “in force” wording is retained as source wording, not adopted as a current-law badge.
Publisher preface, references, general MLI effect conditions and modified preamble are top-level searchable supplements. Inline MLI qualifications and box references remain in their articles.
Publication title/index protocol-year terminology is not silently reconciled with the body’s dated protocol references.
Italy remains outside this candidate; no full-reader or goal-credit change.
Source authority, text completeness and currentness still require human review.