Government service taxation: State-paid remuneration and pensions generally taxable only in the paying state, with residency exceptions.

Remuneration for services rendered to a Contracting State and pensions paid by that State are generally taxable only in the paying State, except that remuneration is taxable in the other State if services are performed there and the individual is resident and either a national or not resident solely to render services; pensions are taxable only in the other State if the individual is both resident and a national. Business-connected remuneration and pensions are governed by articles 15, 16 and 18.

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