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      <description>Salaries, wages and similar remuneration paid by a Contracting State or its subdivisions for services rendered to that entity are taxable only in that State, except where services are rendered in the other 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 that State, unless the pensioner is a resident and national of the other State. Articles 15-18 apply where services relate to a State business.</description>
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