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of <h1>Taxation Rules for Government Service and Pensions Under Article 19 of Cyprus Double Taxation Agreement Explained</h1> Article 19 of the Double Taxation Avoidance Agreement between Cyprus and another state outlines taxation rules for government service remuneration and pensions. Remuneration paid by a state or its subdivisions to an individual for services rendered is taxable only in that state, unless the services are rendered in the other 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 taxable only in the paying state unless the recipient is a resident and national of the other state. Articles 16, 17, and 18 apply to business-related services.
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