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of <h1>Taxation of Government Service Salaries and Pensions Under Article 19 of the Double Tax Avoidance Agreement</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of government service remuneration and pensions. Salaries and wages paid by one Contracting State to an individual for services rendered to that State are taxable only in that State. However, if the services are rendered in the other Contracting State and the individual is a resident and national of that State, the remuneration is taxable there. Similarly, pensions paid by a Contracting State are taxable only in that State unless the recipient is a resident and national of the other State. Other articles apply to business-related services.
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