Government service remuneration generally taxable in the paying state, with residency and nationality exceptions. Salaries, wages and similar remuneration paid by a Contracting State or its political sub divisions for services rendered to that State are taxable only in that State, except where services are performed in the other Contracting 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 are taxable only in that State unless the pensioner is both resident and national of the other State; business connected remuneration and pensions are governed by Articles 15-18.