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of <h1>Article 19: Tax Rules for Government Service Pay and Pensions in Double Tax Avoidance Agreement</h1> Article 19 of the Double Tax Avoidance Agreement between two Contracting States addresses the taxation of government service remuneration and pensions. Salaries, wages, and similar remuneration paid by a Contracting State for services rendered to that 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, the remuneration is taxable there. Pensions follow a similar rule, being taxable in the paying State unless the recipient is a resident and national of the other State. Articles 15 to 18 apply to business-related services.
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