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of <h1>Taxation Rules for Government Remuneration and Pensions under Article 19 of Philippines DTAA Explained</h1> Article 19 of the Double Taxation Avoidance Agreement (DTAA) between the Philippines and another contracting state addresses the taxation of government service remuneration and pensions. Remuneration, excluding pensions, paid by a contracting state for services rendered to it is taxable only in that state. However, if services are rendered in the other state and the individual is a resident and national of that state, the remuneration is taxable there. Pensions are similarly taxable only in the state paying them unless the recipient is a resident and national of the other state. Articles 16, 17, and 20 govern related remuneration and pensions for business services.
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