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of <h1>Taxation Rules for Government Service Remuneration and Pensions under Article 19 of DTAA Explained</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of remuneration and pensions related to government service. Remuneration, excluding pensions, paid by one Contracting State for governmental services 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 paid by a Contracting State for governmental services are taxable only in that State, unless the recipient is a resident and national of the other State, in which case the pension is taxable there. Provisions from Articles 16, 17, and 18 apply to services connected to a business conducted by a Contracting State.
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