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of <h1>Article 20: Taxation Rules for Government Service Pay and Pensions Under Double Tax Avoidance Agreement Explained</h1> Article 20 of the Double Tax Avoidance Agreement addresses taxation of government service remuneration and pensions between two Contracting States. Salaries, wages, and similar payments for services rendered to a Contracting State are taxable only in that State. However, if services are rendered in the other State and the individual is a resident and national of that State, taxation applies there. Pensions follow a similar rule, being taxable in the State of origin unless the recipient is a resident and national of the other State. Articles 16, 17, 18, and 19 apply to such remuneration and pensions in business contexts.
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