Government service remuneration: source state taxation generally, but residency and nationality can shift tax to service state.

Remuneration paid by a Contracting State or its subdivisions for services to that State is generally taxable only in the paying State, except where services are rendered in the other Contracting State and the individual is a resident of that State who is either its national or did not become resident solely to render the services. Pensions paid by or from funds of a Contracting State are generally taxable only in the paying State, except where the individual is both resident and a national of the other Contracting State.

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