Government Service

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Full Text of the Document

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....ate. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State, who :- (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 ....