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of <h1>Taxation of Government Service Income under Article 19 of DTAA: Rules for Salaries, Wages, and Pensions</h1> Article 19 of the Double Taxation Avoidance Agreement (DTAA) between the contracting states addresses the taxation of government service-related income. Salaries, wages, and similar remuneration paid by a contracting state to an individual for services rendered are taxable only in that state, unless the services are performed in the other contracting state and the individual is a resident and national of that state, or did not become a resident solely for service purposes. Pensions paid for government services are similarly taxable in the paying state, unless the recipient is a resident and national of the other state. Other articles apply to business-related services.
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