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    <title>Remuneration and pensions in respect of Government service</title>
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    <description>Remuneration for governmental functions paid by a Contracting State or its subdivisions is generally taxable only in the paying State, except where services are performed in the other State and the individual is a resident who is either a national or did not become resident solely to render the services, in which case the other State taxes. Pensions paid by or from funds created by a Contracting State are generally taxable only in the paying State, except where the pensioner is both resident and national of the other State.</description>
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      <description>Remuneration for governmental functions paid by a Contracting State or its subdivisions is generally taxable only in the paying State, except where services are performed in the other State and the individual is a resident who is either a national or did not become resident solely to render the services, in which case the other State taxes. Pensions paid by or from funds created by a Contracting State are generally taxable only in the paying State, except where the pensioner is both resident and national of the other State.</description>
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