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of <h1>Article 19 of DTAA: Government Service Remuneration and Pensions Taxable Only in Paying State Unless Exceptions Apply.</h1> Article 19 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of government service remuneration and pensions. Remuneration paid by a State or its subdivisions to an individual for services rendered is taxable only in that State unless the services are rendered in the other State and the individual is a resident and national of that State. Pensions paid by a State for services rendered are similarly taxable only in that State, unless the recipient is a resident and national of the other State. Articles 15, 16, and 18 apply to business-related services.
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