Government service taxation: remuneration and pensions generally taxable in paying state, with residency and nationality exceptions.

Article 19 provides that remuneration (other than pensions) and pensions paid by a Contracting State or its political sub divisions or local authorities for services rendered to that State are generally taxable only in the paying State, with specified exceptions permitting taxation in the other Contracting State where services are rendered there and the individual meets residency and nationality conditions; remuneration and pensions connected with a business carried on by the State are governed by Articles 15, 16 and 18.

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