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      <description>Salaries, wages and similar remuneration paid by a Contracting State or its political subdivisions 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 who is a national or did not become a resident solely to render the services, in which case the remuneration is taxable only in the State where services are performed. Pensions paid by or from State-created funds are taxable only in the paying State, except where the recipient is both resident and national of the other State.</description>
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