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of <h1>Article 19 of DTAA: Taxation Rules for Government Service Remuneration and Pensions Explained</h1> Article 19 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of government service remuneration and pensions. Remuneration, excluding pensions or annuities, paid by a Contracting State for governmental functions is taxable only in that State, unless the services are performed in the other State by a resident who is either a citizen or did not move there solely for the job. Pensions from government service are taxable only in the paying State, unless the recipient is a resident and citizen of the other State. Articles 15, 16, and 18 apply to business-related services.
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