Common use of GOVERNMENT SERVICE Clause in Contracts

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such pension or other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration 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 or by a statutory body.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body in the discharge of functions of a governmental nature shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body in the discharge of functions of a governmental nature shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, 16 and 17 and 18 shall apply to salaries, wages, pensions, pensions and other similar remuneration 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 or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, any pensions and other similar remuneration paid by, or out of funds created by, a one of the Contracting State States or a political subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall may be taxable only taxed in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State of which the individual is a resident if the individual is a resident of, and a national of, of that State. 3. The provisions of Articles 14, 15, 16, and 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration remuneration, and to 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 or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, 16 and 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration 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 or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created byby a Contracting State, a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or State, a political subdivision or subdivision, a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, and 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision subdivision, or a local authority thereof thereof, or by a statutory body.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or Contracting State, subdivision, authority or body shall be taxable only in that Contracting State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Contracting State and the individual is a resident of that other Contracting State who: (i) is a national of that other Contracting State; or (ii) did not become a resident of that other Contracting State solely for the purpose of rendering the services. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that Contracting State or subdivision, authority or body shall be taxable only in that Contracting State. (b) However, such pension or other similar remuneration 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, 17 and 18 shall apply to salaries, wages, pensions, wages and other similar remuneration remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual indi- vidual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual indi- vidual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable tax- able only in the other Contracting State if the individual is a resident of, and a national of, that other State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered ren- dered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by a Contracting State or a political an administrative subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that Contracting State or subdivision, subdivision or authority or body shall be taxable only in that Contracting State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration Any pension paid by, or out of funds created by, a Contracting State or a political an administrative subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that Contracting State or subdivision, subdivision or authority or body shall be taxable only in that Contracting State. (b) However, such pension or other similar remuneration 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, 17 and 18 of this Agreement shall apply to salaries, wages, pensions, wages and other similar remuneration remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political an administrative subdivision or a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision subdivision, or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, 16 and 17 and 18 shall apply to salaries, wages, pensions, pensions and other similar remuneration 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 or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such pension or and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 17, 18 and 18 19 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) SalariesRemuneration, wages and other similar remuneration than a pension, paid by a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that Contracting State or subdivisiona local authority thereof, authority or body in the discharge of functions of a governmental nature, shall be taxable only in that Contracting State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Contracting State and the individual is a resident of that other Contracting State who: (i) is a national of that other contracting State; or (ii) did not become a resident of that other Contracting State solely for the purpose of rendering the services. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration Any pension paid by, or out of funds created by, to which contributions are made by a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that Contracting State or subdivisiona local authority thereof, authority or body in the discharge of functions of a governmental nature, shall be taxable only in that Contracting State. (b) However, such pension or other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, remuneration and other similar remuneration 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 or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body in the discharge of functions of a governmental nature shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body in the discharge of functions of a governmental nature shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, pensions and other similar remuneration 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 or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by the Government of a Contracting State or a political an administrative subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that Contracting State or subdivision, subdivision or authority or body thereof shall be taxable only in that Contracting State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Contracting State and the individual is a resident of that other 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration Any pension paid by, or out of funds created by, by the Government of a Contracting State or a political an administrative subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that Contracting State or subdivision, subdivision or authority or body thereof shall be taxable only in that Contracting State. (b) However, such pension or other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, wages and other similar remuneration remuneration, and to pensions, in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a political an administrative subdivision or a local authority thereof or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political an administrative subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political an administrative subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political an administrative subdivision or a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by a Contracting State or a county government, a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or government, subdivision, authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration Any pension paid by, or out of funds created by, a Contracting State or a county government, a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or government, subdivision, authority or body shall be taxable only in that State. (b) However, such pension or other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, wages and other similar remuneration remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State State, or a county government, a political subdivision or subdivision, a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by a Contracting State or a political subdivision an administrative subdivision, central and local authorities or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or administrative subdivision, authority central and local authorities or a statutory body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration Any pension paid by, or out of funds created by, a Contracting State or a political subdivision an administrative subdivision, central and local authorities or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or administrative subdivision, authority central and local authorities or a statutory body shall be taxable only in that State. (b) However, such pension or other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, wages and other similar remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision administrative subdivision, central and local authorities or a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) SalariesRemuneration, wages and other similar remuneration than a pension, paid by the Government of a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to the Government of that Contracting State or subdivisiona local authority thereof, authority or body in the discharge of functions of a governmental nature, shall be taxable only in that Contracting State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Contracting State and the individual is a resident of that other Contracting State whowho : (i) is a national of that other Contracting State; or (ii) did not become a resident of that other Contracting State solely for the purpose of rendering the services.. 820 Government Notices 1994 (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration Any pension paid by, or out of funds created by, to which contributions are made by the Government of a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to the Government of that Contracting State or subdivision, a local authority or body thereof shall be taxable only in that Contracting State. (b) However, such pension or other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, remuneration and other similar remuneration pensions in respect of services services. rendered in connection with a business carried on by the Government of a Contracting State or a political subdivision or a local authority thereof or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) 1 - Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, subdivision or authority or statutory body shall be taxable only in that State. (b) . However, such salaries, wages and other similar remuneration shall be taxable tax- able 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) : a - is a national of that State; or (ii) or b - did not become a resident of that State solely for the purpose of rendering render- ing the services. (a) 2 - Notwithstanding the provisions of paragraph (1), pensions and other similar simi- lar remuneration paid by, or out of funds created by, a Contracting State or a political or administrative subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, subdivision or authority or statutory body shall be taxable only in that State. (b) . However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. 3 - The provisions of Articles (15), (16), 17 (17), and 18 (18) shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered ren- dered in connection with a business carried on by a Contracting State or a political or administrative subdivision or a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or an administrative-territorial or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or an administrative-territorial or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 17, and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or an administrative- territorial or a political subdivision or a local authority thereof or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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 servicesservices and is subject to tax in that State on such salaries, wages and other similar remuneration. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State. 3. The provisions of Articles 14, 15, 16, 16 and 17 and 18 shall apply to salaries, wages, pensions, pensions and other similar remuneration remuneration, 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 or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by the Government of a Contracting State or a political subdivision or a local authority thereof or by a statutory body thereof, to an individual in respect of services rendered to the Government of that State or subdivisiona local authority thereof, authority or body in the discharge of functions of a governmental nature, shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration Any pension paid by, or out of funds created byfunds, to which contributions are made by the Government of a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to the Government of that State or subdivision, a local authority or body thereof in the discharge of functions of a governmental nature shall be taxable only in that State. (b) However, such pension or other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, wages and other similar remuneration remuneration, and to pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a political subdivision or a local authority thereof or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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 servicesservices and is subject to tax in that State on such salaries, wages and other similar remuneration. (a) Notwithstanding the provisions of paragraph (1), pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. (3. ) The provisions of Articles 14, 15, 16, 16 and 17 and 18 shall apply to salaries, wages, pensions, pensions and other similar remuneration 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 or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State Party or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State Party or subdivision, authority or body shall be taxable only in that StateParty. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State Party if the services are rendered in that State Party and the individual is a resident of that State Party who: (i) is a national of that StateParty; or (ii) did not become a resident of that State Party solely for the purpose of rendering the services. (a) Notwithstanding the provisions of paragraph 11 of this Article, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State Party or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State Party or subdivision, authority or body shall be taxable only in that StateParty. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State Party if the individual is a resident of, and a national of, that StateParty. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration remuneration, and social security payments in respect of services rendered in connection with a business carried on by a Contracting State Party or a political subdivision or subdivision, a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, paid by a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that Contracting State or subdivision, subdivision or authority or body shall be taxable only in that Contracting State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created byby , a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that Contracting State or subdivision, subdivision or authority or body shall be taxable only in that Contracting State. (b) However, such pension or pensions and other similar remuneration 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 14, 15, 16, 16 and 17 and 18 shall apply to salaries, wages, pensions, wages and other similar remuneration and to 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 or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political an administrative-territorial subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political an administrative-territorial subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political an administrative-territorial subdivision or a local authority thereof or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, and 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision subdivision, or a local authority thereof thereof, or by a statutory body.body.‌

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political an administrative-territorial subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political an administrative-territorial subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State. 3. The provisions of Articles 15, 16, 17 17, and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political an administrative-territorial subdivision or a local authority thereof or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages wages, and other similar remuneration remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such salaries, wages wages, and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political or administrative subdivision or a local authority thereof or by a statutory body thereof, to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, pensions and other similar remuneration 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 or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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 whowho : (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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such pension or other similar remuneration shall be taxable only in the t he other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration 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 or by a statutory body.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or Contracting State, subdivision, authority or body shall be taxable only in that Contracting State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Contracting State and the individual is a resident of that other Contracting State who: (i) is a national of that other Contracting State; or (ii) did not become a resident of that other Contracting State solely for the purpose of rendering the services.services.‌ (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that Contracting State or subdivision, authority or body shall be taxable only in that Contracting State. (b) However, such pension or other similar remuneration 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, 17 and 18 shall apply to salaries, wages, pensions, wages and other similar remuneration remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof or by a statutory body to an any individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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 State, who: (i) is a national of that State, not being a national of the first-mentioned State; or (ii) did not become a resident of that State solely for the purpose of rendering the services. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration Any pension paid by, or out of funds created by, a Contracting State or a political or administrative subdivision or a local authority thereof or by a statutory body to an any individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such pension or other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State, not being a national of the first-mentioned State. 3. The provisions of Articles 15, 16, 17 16 and 18 shall apply to salaries, wages, pensions, wages and other similar remuneration remuneration, and to pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political or administrative subdivision or a local authority thereof or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, any pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, of that State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, pensions and other similar remuneration remuneration, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or subdivision, a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by a Contracting State or a political subdivision or a subdivision, local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or State, subdivision, authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a subdivision, local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or State, subdivision, authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, 16 and 17 and 18 shall apply to salaries, wages, pensions, pensions and other similar remuneration remuneration, in respect of services rendered in connection with a business carried on by a Contracting State State, or a political subdivision or subdivision, a local authority thereof or by a statutory body.body thereof

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, political or administrative subdivision or local authority or statutory body thereof shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration Any pension paid by, or out of funds created by, a Contracting State State, or a political or administrative subdivision or a local authority thereof or by a statutory body thereof to an any individual in respect of services rendered to that State or subdivision, political subdivision or local authority or statutory body shall be taxable only in that State. (b) However, such pension or other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 17, 18 and 18 19 shall apply to salaries, wages, pensions, wages and other similar remuneration or pensions in respect of services rendered in connection with a any business carried on by a Contracting State or a political or administrative subdivision or a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) 1. Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, subdivision or authority or statutory body shall be taxable only in that State. (b) . However, such salaries, wages and other similar 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: (ia) is a national of that State; or (iib) did not become a resident of that State solely for the purpose of rendering the services. (a) 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration remu- neration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that State or subdivision, subdivision or authority or statutory body shall be taxable only in that State. (b) . However, such pension or pensions and other similar remuneration remunera- tion shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 17, and 18 shall apply to salaries, wages, pensionspen- sions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political or administrative subdivision or a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or an administrative-territorial subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision an administrative-territorial subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body thereof shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, 16 and 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or an administrative-territorial subdivision or a local authority thereof or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by the Government of a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to the Government of that State or subdivisiona local authority thereof, authority or body in the discharge of functions of a governmental nature, shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration Any pension paid by, or out of funds created by, to which contributions are made by the Government of a Contracting State or a political subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to the Government of that State or subdivision, a local authority or body thereof in the discharge of functions of a governmental nature shall be taxable only in that State. (b) However, such pension or other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, wages and other similar remuneration remuneration, and to pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a political subdivision or a local authority thereof or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that Contracting State or subdivision, authority or body shall be taxable only in that Contracting State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 11 of this Article, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof or by a statutory body thereof to an individual in respect of services rendered to that Contracting State or subdivision, authority or body shall be taxable only in that Contracting State. (b) However, such pension or other similar remuneration 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, 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision local authority or a local authority thereof or by a statutory bodybody thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by a Contracting State or a political subdivision sub-division or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, sub-division or authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration Any pension paid by, or out of funds created by, a Contracting State or a political subdivision sub-division or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, sub-division or authority or body shall be taxable only in that State. (b) However, such pension or other similar remuneration shall be taxable only in the other Contracting State if if: (i) the individual is a resident of, and a national of, that other State; or (ii) such pension is exempt from tax in the first-mentioned State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, wages and other similar remuneration and to pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision sub-division or a local authority thereof or by a statutory bodythereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, paid by a Contracting State or a political subdivision - administrative subdivision, or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, subdivision or authority or body shall be taxable only in that State. (b) However, such salaries, wages and other similar 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. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political political-administrative subdivision or a local authority thereof or by a statutory body to an individual in respect of services rendered to that State or subdivision, or authority or body shall be taxable only in that State. (b) However, such pension or pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political political-administrative subdivision or a local authority thereof or by a statutory bodythereof.