Government service remuneration taxable in the paying state unless earned in the resident state by a national or bona fide resident.

Salaries, wages and similar remuneration paid by a Contracting State or its political subdivisions or local authorities 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 of that State or did not become a resident solely to render the services. Pensions from a Contracting State or its funds are taxable only in that State, except where the pensioner is both resident and national of the other Contracting State.

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