Government service remuneration taxable in the paying state, with resident national exceptions and analogous pension rules.

Salaries, wages and similar remuneration paid by a Contracting State or its political subdivisions for services rendered to that State are taxable only in the paying State, except where the services are performed in the other State and the individual is a resident 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 such services are taxable only in the paying State, except where the recipient is both resident and national of the other State. Article provisions on business income apply where services connect to a State business.

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