Government service taxation: salaries and pensions generally taxable only in the paying state, with residency exceptions. Salaries, wages and similar remuneration paid by a Contracting State or its subdivisions for services rendered to that State are taxable only in the paying State, except where services are rendered in the other Contracting State and the individual is resident there and either a national or not resident solely to render services. Pensions paid by a Contracting State or its funds are taxable only in the paying State, except where the recipient is both resident and national of the other State. Articles 15-18 apply to business connected services; domestic pension exemptions are unaffected.