Government service

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Full Text of the Document

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..... (b) However, such remuneration shall be taxable only in the contracting State of which the individual is a resident if the services are rendered in that State and the individual (i)is a national of that State; or (ii)did not become a resident of that State solely for the purpose of rendering the services. (2)(a) Any pension paid by, or out of funds created by, a contracting State or ....