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      <description>Salaries, wages and similar remuneration paid by a Contracting State or its political subdivisions for services rendered to that State are generally taxable only in the paying State, except when services are performed in the other Contracting State and the individual is a resident who is a national or did not become resident solely to render the services. Pensions paid by or from funds of a Contracting State for such services are taxable only in the paying State unless the individual is both resident and a national of the other State; remuneration and pensions connected with a State-run business follow the Articles on employment and personal services.</description>
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