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of <h1>Article 19 of Double Tax Avoidance Agreement: Taxation Rules for Government Service Income and Pensions Clarified</h1> Article 19 of the Double Tax Avoidance Agreement addresses the taxation of income related to government service. Salaries, wages, and similar compensation, excluding pensions, 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 there. Pensions paid for such services are taxable only in the paying State, unless the recipient is a resident and national of the other State. Articles 15 to 18 apply to business-related services.
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