In the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Member States of the Communities, officials and other servants of the Communities who, solely by reason of the performance of their duties in the service of the Communities, establish their residence in the territory of a Member State other than their country of domicile for tax purposes at the time of entering the service of the Communities, shall be considered, both in the country of their actual residence and in the country of domicile for tax purposes, as having maintained their domicile in the latter country provided that it is a member of the Communities.
Maidir le cáin ioncaim, cáin rachmais, agus dleachtanna báis a chur chun feidhme agus maidir le coinbhinsiúin chun cánachas dúbailte a sheachaint, a tugadh i gcrích idir Ballstáit de na Comhphobail, a chur chun feidhme, na hoifigigh agus na seirbhísigh eile do na Comhphobail a dhéanann, d'aon toisc mar gheall ar chomhlíonadh a ndualgas i seirbhís na gComhphobal, áit chónaithe a bhunú i gcríoch Bhallstáit seachas a dtír shainchónaithe chun críocha cánach le linn dóibh dul isteach i seirbhís na gComhphobal, measfar i dtír a gcónaithe iarbhír agus sa tír shainchónaithe chun críocha cánach, gur chothaigh siad a sainchónaí sa tír sin is déanaí atá luaite, ar choinníoll gur comhalta de na Comhphobail í.