Government service remuneration taxation limited to the paying State, with exceptions for resident nationals rendering services abroad.

Remuneration (other than pensions) paid by a Contracting State or its subdivisions to an individual for services rendered to that State is taxable only in that State, except where the services are rendered in the other Contracting State and the individual is a resident who is a national or did not become resident solely to render the services. Remuneration and pensions for services connected with a business carried on by a Contracting State or its subdivisions are governed by Articles 15 and 16.

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