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<h1>Government Service Pay Taxable in State of Origin; Exceptions for Residents of Other Contracting State. See Articles 15-18.</h1> Remuneration, excluding pensions, paid by a Contracting State or its subdivisions to an individual for governmental services is taxable only in that state. However, if services are rendered in the other Contracting State, and the individual is a resident and national of that state or did not become a resident solely for performing the services, it is taxable there. Pensions paid by a Contracting State for governmental services are taxable only in that state unless the recipient is a resident and national of the other Contracting State. Articles 15 to 18 apply to remuneration and pensions related to business services by a Contracting State.