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of <h1>Taxation of Government Service Income Under Article 19 of Double Tax Avoidance Agreement Explained</h1> Article 19 of the Double Tax Avoidance Agreement addresses the taxation of income related to government service between two Contracting States. Salaries, wages, and similar remuneration paid by one State to an individual for services rendered are taxable only in that State, unless the services are performed in the other State and the individual is a resident and national of that State. Pensions paid for government services are similarly taxed only in the paying State, unless the recipient is a resident and national of the other State. Articles 15 to 18 apply to remuneration and pensions related to business services.
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