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of <h1>DTAA Article 19: Government Service Remuneration Taxable Only in Paying State, with Exceptions for Residency and Nationality.</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between two contracting states addresses taxation on government service remuneration. Salaries, wages, and other payments, excluding pensions, paid by a state or its subdivisions to individuals for services rendered are taxable only in that state. However, if the services are performed in the other contracting state and the individual is a resident and national of that state, or did not become a resident solely for the purpose of rendering services, the payments are taxable only in that state. Articles 15, 16, and 17 apply to remuneration related to business services by a state or its subdivisions.
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