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of <h1>Article 19 of DTAA: Government Service Income Taxed Only in Paying State, Exceptions for Residents and Nationals.</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) addresses the taxation of income related to government service between two Contracting States. Salaries, wages, and similar remuneration paid by a State for services rendered are taxable only in that State, unless the services are performed in the other State by a resident who is also a national or did not move there solely for the service. Pensions paid for government service are similarly taxable only in the paying State, unless the recipient is a resident and national of the other State. Other articles apply to remuneration and pensions related to business services.
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