Government service taxation limited to the paying state, with residency and location exceptions for services rendered abroad.

Remuneration other than pensions paid by a Contracting State or its political sub division or local authority for services rendered to that State is taxable only in that State, except where services are rendered in the other Contracting State and the individual is a resident there who is a national or did not become resident solely to render the services; remuneration and pensions for services connected with a business carried on by the State or sub division are subject to the Articles dealing with business related remuneration.

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