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of <h1>Government Payments Exempt from Tax in Host State; Pensions Taxable Only in Paying State; Trade-Related Services Excluded.</h1> Remuneration, excluding pensions, paid by the government of one Contracting State to its nationals for governmental services in another Contracting State is exempt from tax in the latter. Pensions paid by the government for services rendered to it are taxable only in the paying Contracting State. These provisions do not apply to remuneration or pensions related to services connected with trade or business.
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