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of <h1>Taxation of Government Service Pay and Pensions under Article 19 of Korea's Double Taxation Agreement Explained.</h1> Article 19 of the Double Taxation Avoidance Agreement between Korea and another Contracting State addresses the taxation of government service remuneration and pensions. Salaries, wages, and similar remuneration 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 remuneration is taxable there. Pensions follow similar rules. These provisions also apply to specific financial institutions in India and Korea and any mutually agreed organizations.
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