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of <h1>Taxation of Government Service Pay Under Article 19: Rules on Salaries, Wages, and Pensions in Double Tax Agreements.</h1> Article 19 of the Double Tax Avoidance Agreement between two contracting states addresses the taxation of government service remuneration. Salaries, wages, and similar payments, excluding pensions, are taxable only in the state where the services are rendered, unless the recipient is a resident and national of the other state. Pensions are similarly taxed in the state where the services were provided, unless the recipient is both a resident and national of the other state. Article 19 also clarifies that Articles 15 to 18 apply to remuneration and pensions related to business services conducted by a contracting state or its subdivisions.
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