The scope of cross-border activity of modern governments goes beyond the traditional diplomatic roles. The contemporary approach to the tax treatment of individuals engaged in other government service is set out in art. 19(1) of the Norwegian Income Tax Treaty (2000) which reads:

‘(a)Salaries, wages and other similar remuneration, other than a pension, 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.

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