Article 19 Public function
Article 19
Public function
1)
a) Remuneration, other than a pension paid by a Contracting State or a political subdivision or local authority thereof to an individual for services rendered to that State or subdivision or local authority shall be taxable only in that State.
b) 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 a Contracting State or a political subdivision or local authority thereof or out of funds created by, a natural person for services rendered to that State or subdivision or local authority shall be taxable only in that State.
b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident and national of that State.
3) The provisions of Articles 15, 16 and 18 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 local authority thereof.
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