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of <h1>DTAA Article 19: Tax Rules for Government Service Pay and Pensions Between Contracting States Explained</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses taxation of government service remuneration. Salaries, wages, and similar payments, excluding pensions, paid by a Contracting State for services rendered to that State are taxable only in that State. However, if services are rendered in the other Contracting State and the individual is a resident and national of that State, the remuneration is taxable there. Pensions are similarly taxed in the State of origin unless the recipient is a resident and national of the other State. Articles 15-18 apply to business-related services.
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