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of <h1>Article 19 DTAA: Taxation Rules for Government Service Remuneration and Pensions Between Malaysia and Contracting State</h1> Article 19 of the Double Taxation Avoidance Agreement (DTAA) between Malaysia and another Contracting State, effective until March 31, 2013, addresses taxation of government service remuneration and pensions. Remuneration, excluding pensions, paid by a Contracting State or its subdivisions to an individual for services rendered is taxable only in that State. However, if services are rendered in the other Contracting State and the recipient is a resident and national of that State, or did not become a resident solely for service purposes, it is taxable there. Pensions for services rendered are taxable only in the paying State. Articles 15, 16, and 18 apply to services related to trade or business.
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