Government service remuneration taxable in paying state unless services are in the other state by a resident national.

Salaries, wages and similar remuneration paid by a Contracting State or its political subdivisions for services rendered to that State are generally taxable only in the paying State, except where services are performed in the other Contracting State and the individual is a resident who is a national of that State or did not become resident solely to render the services. Pensions paid by or from funds created by a Contracting State are likewise taxable only in the paying State, except when the recipient is both resident and national of the other Contracting State.

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