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of <h1>Taxation of Government Remuneration and Pensions under Article 20 of Namibia's DTAA Explained</h1> Article 20 of the Double Tax Avoidance Agreement (DTAA) between Namibia and another Contracting State addresses taxation of government service remuneration and pensions. Remuneration, excluding pensions, paid by a Contracting State to an individual for services rendered is taxable only in that State. However, if the services are performed in the other Contracting State and the individual is a resident and national of that State, or did not move there solely to render services, the remuneration is taxable only in that other State. Pensions paid for government services are taxable only in the paying State. Articles 16, 17, and 19 apply to business-related services.
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