Government service taxation limits taxation to the paying State, with residency and nationality exceptions determining alternate taxation.

Article 20 provides that remuneration (other than pensions) and pensions paid by a contracting State or its statutory bodies or local authorities for services rendered to that State are generally taxable only in the paying State, with exceptions: remuneration is taxable in the State of residence where services are rendered there and the individual is a national or did not become resident solely to render services; pensions are taxable in the State of residence if the individual is a national. Services connected with a State's business are subject to Articles 16, 17 and 19.

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