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<h1>DTAA Article 20: Tax Rules for Government Service Remuneration and Pensions Between Finland and Another State</h1> Article 20 of the Double Taxation Avoidance Agreement (DTAA) between Finland and another contracting State outlines the taxation rules for government service remuneration and pensions. Remuneration, excluding pensions, paid by a contracting State to an individual for services rendered is taxable only in that State. However, if the individual is a resident and a national of the other contracting State, or did not become a resident solely for service purposes, the remuneration is taxable only in the State of residence. Pensions are similarly taxable only in the State where the services were rendered unless the individual is a resident and national of the other State. Articles 16, 17, and 19 apply to business-related services.