Article 19 Government Service

Article 19
Government Service

Salaries, wages and other similar remunerations and pensions paid by a Contracting State, its political or administrative sub-division, or a local authority thereof to an individual in respect of services rendered to that State, its political or administrative sub-division, or local authority thereof shall be taxable only in that State, unless those services are performed in connection with industrial or business activities carried on by the Contracting State, its political or administrative sub-division, or a local authority thereof in the other Contracting State. In this case, they may be taxed by the other Contracting State.