Government service taxation is generally confined to the paying state, with residence and nationality exceptions permitting taxation elsewhere.

Government service remuneration paid by a Contracting State or its subdivisions is generally taxable only in the paying State, except where services are rendered in the other State and the individual is a resident there who is a national or did not become resident solely to render the services. Pensions paid by a Contracting State are likewise taxable only in the paying State, except where the recipient is both resident and national of the other State. Articles 15-18 apply to remuneration and pensions connected with a State's business.

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