Taxation of government remuneration and pensions: taxing right generally belongs to paying State, with residency and nationality exceptions.

Remuneration (other than pensions) paid by a Contracting State or its subdivisions for services rendered to that State is taxable only in the paying State, except where services are rendered in the other Contracting State and the individual is a resident of that State who is a national or did not become resident solely to render the services. Pensions paid by or from funds of a Contracting State for services to that State are taxable only in the paying State, except where the individual is both resident and national of the other State. Business connected payments follow Articles 15-17.

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