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<h1>Article 19 of DTAA: Taxation Rules on Government Service Remuneration and Pensions Explained</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between France and another Contracting State addresses taxation on remuneration and pensions related to government service. Remuneration, excluding pensions, paid by a Contracting State for services rendered to it is taxable solely in that State. However, if the services are performed in the other Contracting State by a resident and national of that State, the remuneration is taxable only there. Pensions paid by a Contracting State for services rendered are taxable only in that State. Articles 16, 17, and 20 apply to remuneration and pensions related to business activities of a Contracting State.