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of <h1>Taxation Rules for Government Service Remuneration and Pensions in DTAA: Article 19 Explained</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between the Czech Republic and another Contracting State addresses the taxation of government service remuneration and pensions. Remuneration, excluding pensions, paid by a Contracting State for services rendered is taxable only in that State unless the services are rendered in the other State by a resident who is a national or not solely a resident for service purposes. Pensions paid for such services are taxable in the paying State unless the recipient is both a resident and national of the other State. Articles 15, 16, and 18 apply to business-related services.
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