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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Burma: Double taxation agreement, Article 8: Governmental functions

(1) Remuneration, including pensions, paid by one of the Contracting Governments to any individual in respect of services rendered to that Contracting Government in the discharge of governmental functions shall be exempt from tax in the territory of the other Contracting Government, unless the individual is a national of that other Contracting Government without being also a national of the first-mentioned Contracting Government.

(2) The provisions of this Article shall not apply to payments in respect of services rendered in connection with any trade or business carried on by either of the Contracting Governments for purposes of profit.