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    <title>Remuneration and pensions in respect of Government services</title>
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    <description>Remuneration by a Contracting State or its subdivisions for services rendered to that State is taxable only in the paying State, except when services are performed in the other Contracting State and the individual is a resident there who is a national or did not become resident solely to perform the services; similarly, pensions paid by or from funds of a Contracting State are taxable only in the paying State unless the recipient is both resident and national of the other State. Articles 15, 16 and 18 govern payments connected with a business carried on by a Contracting State.</description>
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      <description>Remuneration by a Contracting State or its subdivisions for services rendered to that State is taxable only in the paying State, except when services are performed in the other Contracting State and the individual is a resident there who is a national or did not become resident solely to perform the services; similarly, pensions paid by or from funds of a Contracting State are taxable only in the paying State unless the recipient is both resident and national of the other State. Articles 15, 16 and 18 govern payments connected with a business carried on by a Contracting State.</description>
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