Government service taxation: paying State generally taxes remuneration and pensions, with resident national exceptions where services occur abroad. Remuneration paid by a Contracting State or its political or administrative sub divisions to individuals for services rendered to that State is taxable only in the paying State, except when services are rendered in the other Contracting State and the individual is resident there who is a national or did not become resident solely to render the services. Pensions paid by or from funds created by a Contracting State are taxable only in the paying State, except when the recipient is both a national and resident of the other Contracting State. Articles 16-19 apply to income from services connected with a State's business.