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of <h1>Article 18 of DTAA: Tax Rules on Government Service Remuneration and Pensions Between Two Contracting States</h1> Article 18 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of remuneration and pensions for government service. Remuneration, excluding pensions, paid by a state to an individual for services rendered is taxable only in that state, unless the services are rendered in the other state and the individual is a resident and national of that state. Similarly, pensions paid by a state for services rendered are taxable only in that state, unless the recipient is a resident and national of the other state. Articles 15, 16, and 17 apply to business-related services, with taxation in the other state if supported by public funds.
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