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of <h1>Tax Rules for Government Service Income Under Article 18 of DTAA: Where Salaries and Pensions Are Taxed</h1> Article 18 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States outlines the tax treatment of government service-related income. Salaries, wages, and similar remuneration paid by a Contracting State to an individual for services rendered to that State are taxable only in that State. However, if the services are rendered in the other Contracting State and the individual is a resident and national of that State, the income is taxable only there. Pensions follow similar rules, being taxable in the State that pays them unless the recipient is a resident and national of the other State. Other articles apply for services related to business activities.
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