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of <h1>Article 19 of DTAA: Taxation Rules for Government Service Remuneration and Pensions Between Contracting States Explained</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of remuneration and pensions related to government service. Remuneration, excluding pensions, paid by a Contracting State or its subdivisions to an individual for services rendered is taxable only in that State. However, if the services are rendered in the other State and the individual is a resident and national of that State, the remuneration is taxable there. Pensions are similarly taxable in the State where the services were rendered unless the recipient is a resident and national of the other State. Articles 15, 16, and 18 apply to services connected with business activities.
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