Government service taxation: salaries and pensions paid by a Contracting State generally taxable only in that State, with residence exceptions.

Salaries, wages and similar remuneration paid by a Contracting State or its political subdivisions for services rendered to that State are taxable only in the paying State, except when services are rendered in the other Contracting State and the individual is a resident who is a national or did not become resident solely to render the services. Pensions paid by or from funds of a Contracting State are taxable only in that State, except where the individual is both a resident and a national of the other Contracting State. Articles 15-18 govern remuneration and pensions related to a State's business.

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