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of <h1>Article 18: Taxation of Government Service Remuneration and Pensions Under UAE Double Taxation Avoidance Agreement.</h1> Article 18 of the Double Taxation Avoidance Agreement between the UAE and another Contracting State addresses the taxation of remuneration and pensions related to government service. Remuneration, excluding pensions, paid by a Contracting State for services rendered is taxable only in that State unless the services are performed in the other State by an individual who is a resident and national of that State. Pensions paid by a Contracting State are taxable only in that State unless the recipient is a resident and national of the other State. Articles 15, 16, and 17 apply to business-related services.
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