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of <h1>Taxation on Government Service Remuneration and Pensions Under Article 20 of the Hong Kong DTAA Explained</h1> Article 20 of the Double Tax Avoidance Agreement (DTAA) between Hong Kong and another Contracting Party addresses taxation on government service remuneration and pensions. Salaries and wages paid by a government to an individual for services rendered are taxable only in the paying government's jurisdiction unless the services are rendered in the other Contracting Party and the individual is a resident with specific residency status. Pensions for government services are taxable only in the government's jurisdiction that pays them. Articles 16 to 19 apply to remuneration and pensions related to government business activities.
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