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of <h1>Tax Rules on Government Service Remuneration and Pensions under Article 19 of Double Taxation Avoidance Agreement</h1> Article 19 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States addresses government service remuneration and pensions. Remuneration, excluding pensions, paid by one State to an individual for services rendered to that State is taxable only in that State. However, if the services are rendered in the other State and the individual is a resident and national of that State, the remuneration is taxable only there. Pensions paid by one State for services rendered are taxable only in that State, unless the recipient is a resident and national of the other State, in which case it is taxable there. Articles 15, 16, and 18 apply to business-related services.
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