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of <h1>Article 18 of DTAA: Taxation of Governmental Income and Pensions Limited to Paying State, With Business Activity Exceptions</h1> Article 18 of the Double Taxation Avoidance Agreement (DTAA) between Mauritius and another Contracting State addresses the taxation of income related to governmental functions. Remuneration, excluding pensions, paid by a government to its nationals for services rendered is taxable only in that state. Pensions paid by the government to its nationals are also taxable solely in that state. Exceptions exist for services related to profit-driven government business activities. Remuneration under a development assistance program is similarly taxed in the paying state. 'Government' includes state, local, or statutory authorities, specifically the Reserve Bank of India and the Bank of Mauritius.
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