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    <title>Remuneration and pensions in respect of Government service</title>
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    <description>Remuneration paid by a Contracting State, its political subdivisions or local authorities for services rendered to that State is generally taxable only in that State, except where services are rendered in the other Contracting State and the individual is a resident there who is either a national or did not become resident solely to render the services; in that case taxation occurs only in the State where the services are performed. Pensions paid by or out of funds of a Contracting State for services to that State are likewise ordinarily taxable only in that State, with an exception where the recipient is both a resident and national of the other State.</description>
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      <title>Remuneration and pensions in respect of Government service</title>
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      <description>Remuneration paid by a Contracting State, its political subdivisions or local authorities for services rendered to that State is generally taxable only in that State, except where services are rendered in the other Contracting State and the individual is a resident there who is either a national or did not become resident solely to render the services; in that case taxation occurs only in the State where the services are performed. Pensions paid by or out of funds of a Contracting State for services to that State are likewise ordinarily taxable only in that State, with an exception where the recipient is both a resident and national of the other State.</description>
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