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