Government service taxation: State-paid remuneration and pensions are generally taxable in the paying State with specific residency exceptions.

Remuneration other than pensions paid by a Contracting State or its sub-division for services to that State is generally taxable only in that State, except when services are performed in the other Contracting State and the individual is a resident who is either a national or did not become resident solely to render the services; pensions paid by or from funds of a Contracting State are generally taxable only in that State, except when the individual is both resident and national of the other State. Articles 15, 16 and 19 apply where services are connected with a business carried on by the State.

---

---

---