ARTICLE 19 Income from Government Service
ARTICLE 19
Income from Government Service
1. a) Remuneration, other than a pension, paid by a Contracting State, or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State, or political subdivision or local authority thereof shall be taxable only in that Contracting State.
b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that Contracting State and the individual is a resident of that Contracting State who:
(i) is a national of that Contracting State; or
(ii) did not become a resident of that Contracting 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 a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State or political subdivision or local authority shall be taxable only in that Contracting State.
b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of that Contracting State.
3. The provisions of Articles 15, 16 and 18 of this Agreement shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.