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      <description>Salaries, wages and similar remuneration paid by a Contracting State or its subdivisions for services rendered to that State are generally taxable only in that State, subject to an exception where the services are performed in the other Contracting State and the individual is a resident who is a national or who did not become resident solely to render the services. Pensions paid by or from funds of a Contracting State for such services are likewise taxable only in that State, with a similar residency-and-nationality exception.</description>
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