Government service taxation limited to paying state unless services performed in other state by resident national

Remuneration (other than pension) paid by a Government to an individual for services to that Government is taxable only in the paying State, except where services are performed in the other Contracting State and the individual is a resident there who is a national or did not become resident solely to render the services, in which case taxation is confined to that other State. Pensions paid by a Government may be taxed in the paying State, and Articles 15, 16 and 19 apply to remuneration and pensions linked to a business carried on by a Contracting State or local authority.

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