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of <h1>Government Service Income Taxation: Cross-Border Employment Clarifies Tax Treatment Under Double Tax Avoidance Agreement</h1> The statutory provision addresses taxation of government service income under a Double Tax Avoidance Agreement. Salaries and remuneration paid by a contracting state for government services are primarily taxable in that state. Exceptions exist if services are rendered in another state and the individual is a resident or national of that state. Pensions are similarly taxed, with specific conditions for taxation in the resident state. The provision ensures clarity in cross-border government employment taxation.
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