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of <h1>Government Service Income Taxation: Cross-Border Rules Clarify Tax Treatment for International Public Sector Employees</h1> The statutory provision addresses government service taxation under a Double Tax Avoidance Agreement. It outlines rules for taxing salaries, wages, and pensions of individuals working for government entities. The provision specifies that remuneration is primarily taxable in the state where services are rendered, with exceptions based on the individual's nationality and residency status. The text ensures fair taxation treatment for government employees across contracting states, preventing double taxation and establishing clear jurisdictional guidelines for government service income.
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