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<h1>Taxation of Government Service Pay & Pensions Under Article 20 of Malta's DTAA</h1> Article 20 of the Double Tax Avoidance Agreement (DTAA) between Malta and another contracting state addresses taxation of government service remuneration and pensions. Remuneration paid by a contracting state for services rendered to it is taxable only in that state unless the services are performed in the other state and the individual is a resident and national of that state or did not become a resident solely to render services. Pensions paid for such services are similarly taxed. Articles 16, 17, and 19 apply to remuneration and pensions related to business activities by a contracting state or its subdivisions.