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      <description>Salaries, wages and similar remuneration (excluding pensions) paid by a Contracting State or its sub-division to an individual for services to that State are taxable only in the paying State, except where services are rendered in the other Contracting State and the individual is a resident there who is a national or did not become resident solely to render the services; remuneration for services connected with a business carried on by the State is excluded from this rule.</description>
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