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of <h1>Taxation of Government Service Remuneration and Pensions under Article 19 of Japan's DTAA Explained</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between Japan and another Contracting State addresses the taxation of remuneration and pensions related to government service. Remuneration, excluding pensions, paid by a Contracting State for governmental services is taxable solely in that state, unless the services are rendered in the other state by a resident who is a national or not a resident solely for service purposes. Pensions paid by a state for governmental services are taxable only in that state unless the recipient is both a resident and national of the other state. Other articles govern business-related services.
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