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<h1>Article 18 of DTAA: Government Service Remuneration and Pensions Taxable Only in Paying State Unless Other Conditions Apply.</h1> Article 18 of the Double Tax Avoidance Agreement (DTAA) between the UAE and another Contracting State addresses taxation of remuneration and pensions related to government service. Remuneration paid by a Contracting State for services rendered to it 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 other State. Pensions paid by a Contracting State for services rendered to it are similarly taxable only in that State, unless the recipient is a resident and national of the other State. Articles 15, 16, and 17 apply to business-related services.