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<h1>Article 19 of DTAA: Taxation Rules for Government Service Salaries and Pensions Between Contracting States Explained</h1> Article 19 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of government service remuneration and pensions. Salaries and wages paid by a Contracting State for services rendered to it are taxable only in that State, unless the services are rendered in the other State by a resident who is also a national or did not become a resident solely for the service. Pensions paid for services are taxable only in the paying State, unless the recipient is a resident and national of the other State. Articles 15-18 apply to business-related services.