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of <h1>Taxation Rules for Government Salaries and Pensions under OECD Model Tax Convention Article 19 Explained</h1> Article 19 of the OECD Model Tax Convention addresses the taxability of salaries, wages, and pensions related to government services. Salaries and wages paid by a Contracting State to an individual for services rendered are taxable only in that State, unless the services are performed in another State where the individual is a resident and national. Similarly, pensions are taxable in the State paying them, unless the recipient is a resident and national of another State. Articles 15-18 apply to remuneration related to business activities of a Contracting State. The UN Model Convention mirrors the OECD provisions.
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