Common use of GOVERNMENT SERVICE Clause in Contracts

GOVERNMENT SERVICE. 1. Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. 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: a) is a national of that State; or b) did not become a resident of that State solely for the purpose of rendering the services. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar 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 to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. However, such pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision local authority or a local authority statutory body thereof to an individual in respect of services rendered to that State or subdivision authority or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision local authority or a local authority statutory body thereof to an individual in respect of services rendered to that State or subdivision authority or authority body shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- sions, wages 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 local authority or a local authority statutory body thereof.

GOVERNMENT SERVICE. 1. Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect re- spect of services rendered to that State or subdivision or authority shall be taxable only in that State. 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: a) is a national of that State; or b) did not become a resident of that State solely for the purpose of rendering the services. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration re- muneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative ad- ministrative subdivision or a local authority thereof to an individual in respect of services ser- vices rendered to that State or subdivision or authority shall be taxable only in that State. However, such pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- 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.

GOVERNMENT SERVICE. 1. Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. 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: (a) is a national of that State; or (b) did not become a resident of that State solely for the purpose of rendering the services. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. However, such pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- sionspensions, 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.

GOVERNMENT SERVICE. 1. (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 or a statutory body thereof 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 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration (a) Any pension paid by, or out of funds created by, a Contracting State or a political or admin- istrative administrative subdivision or a local authority or a statutory body thereof 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 pensions and other similar remuneration pension shall be taxable only in the oth- er 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, pen- sions, 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 or a statutory body thereof.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- sionspensions, 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, 17, 16 and 18 17 shall apply to salaries, wages, pen- sions, pensions 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.

GOVERNMENT SERVICE. 1. Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. 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: a) is a national of that State; or b) did not become a resident of that State solely for the purpose of rendering the services. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. However, such pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- sionspensions, 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.

GOVERNMENT SERVICE. 1. Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. 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: a) is a national of that State; or b) did not become a resident of that State solely for the purpose of rendering the services. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. However, such pensions and other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, 17, and 18 17 shall apply to salaries, wages, pen- sionspensions, 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.

GOVERNMENT SERVICE. 1. a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. a) Notwithstanding the provisions of paragraph 11 of this Article, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . b) However, such pensions and other similar remuneration shall be taxable only in the oth- er 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 of this Agreement shall apply to salaries, wages, pen- sionspensions, 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph (1) of this Article, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er 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 of this Convention shall apply to salaries, wages, pen- sions, pensions 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.

GOVERNMENT SERVICE. 1. a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . b) However, such pensions and other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, 17, 16 and 18 17 shall apply to salaries, wages, pen- sionspensions, 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by a Contracting State or a political or an administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. However, . (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: a(i) is Is a national of that State; or b(ii) did Did not become a resident of that State solely for the purpose of rendering the services. 2. Notwithstanding the provisions of paragraph 1, pensions (a) Any pension and any other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative an administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions pension and any other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, that other State. 3. The provisions of Articles articles 15, 16, 17, 17 and 18 of this Convention shall apply to salaries, wages, pen- sions, 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 or an administrative subdivision or a local authority thereof.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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:— a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, 17, 16 and 18 17 shall apply to salaries, wages, pen- sions, pensions 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 subdivision, local authority thereof.

GOVERNMENT SERVICE. 1. a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . b) However, such pensions and other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, 17, 16 and 18 17 shall apply to salaries, wages, pen- 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.

GOVERNMENT SERVICE. 1. Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. 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: a) is a national of that State; or b) did not become a resident of that State solely for the purpose of rendering the services. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. However, such pensions and other similar remuneration shall be taxable only in the oth- er 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 of this Convention shall apply to salaries, wages, pen- sionspensions, 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration remuneration, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, of that State. (3. ) The provisions of Articles 14, 15, 16, 17, 16 and 18 17 of this Agreement shall apply to salaries, wages, pen- sions, pensions 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.

GOVERNMENT SERVICE. 1. (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 to an individual in respect of services rendered to that State or subdivision or authority 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 other State who: a(i) is a national of that other State; or b(ii) did not become a resident of that other State solely for the purpose of rendering the services. 2. Notwithstanding the provisions of paragraph 1, pensions (a) Any pension and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions pension and other similar remuneration shall be taxable only in the oth- er 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 of this Agreement shall apply to salaries, wages, pen- sions, pensions 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- sions, pensions 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- sions, pensions 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority in the discharge of functions of a governmental nature shall be taxable only in that State. . (b) However, such pensions pension and other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, 17, 16 and 18 17 shall apply to salaries, wages, pen- sions, pensions 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and similar remuneration, other similar remuneration than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and a pension or other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and pension or other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, 17, 16 and 18 17 shall apply to salaries, wages, pen- sionspensions, 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.

GOVERNMENT SERVICE. 1. Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. 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: a) is a national of that State; or b) did not become a resident of that State solely for the purpose of rendering the services. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar 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 to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. However, such pensions and other similar remuneration shall be taxable only in the oth- er Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17, 18, and 18 19 shall apply to salaries, wages, pen- 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.

GOVERNMENT SERVICE. 1. a. Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. a. Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . b. However, such pensions and other similar remuneration shall be taxable only in the oth- er 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 of this Agreement shall apply to salaries, wages, pen- sions, pensions 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, 17, 16 and 18 17 shall apply to salaries, wages, pen- sions, pensions 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 subdivision, local authority thereof.

GOVERNMENT SERVICE. 1. a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . b) However, such pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- 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.

GOVERNMENT SERVICE. 1. a. Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. a. Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . b. However, such pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- 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.

GOVERNMENT SERVICE. 1. a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority or statutory body thereof 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 pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- sionspensions, 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 or statutory body thereof.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- 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.

GOVERNMENT SERVICE. 1. a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . b) However, such pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- sionspensions, 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.

GOVERNMENT SERVICE. 1. a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . b) However, such pensions pension and other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, 17, 16 and 18 17 shall apply to salaries, wages, pen- sionspensions, and other similar remuneration 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.

GOVERNMENT SERVICE. 1. Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. 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: (a) is a national of that State; or (b) did not become a resident of that State solely for the purpose of rendering the services. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. However, such pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- sionspensions, 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.

GOVERNMENT SERVICE. 1. a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . b) However, such pensions and other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17, 18 and 18 21 shall apply to salaries, wages, pen- 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 16 17, 18 and 18 19 shall apply to salaries, wages, pen- sions, pensions and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State State, or a political or administrative subdivision or a local authority thereof.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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 other State who: a(i) is a national of that other State; oror‌ b(ii) did not become a resident of that other State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- sionspensions, 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(1) is a national of that State; or b(2) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16, 17, and 18 17 shall apply to salaries, wages, pen- sionspensions, 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration remuneration, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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:who:‌ a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, of that State. (3. ) The provisions of Articles 14, 15, 16, 17, 16 and 18 17 of this Agreement shall apply to salaries, wages, pen- sions, pensions 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17, 18 and 18 19 shall apply to salaries, wages, pen- sionspensions, 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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: a(i) is a national of that State; or b(ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph (1) of this Article, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er other Contracting State if the individual is a resident of, and a national of, that State. (3. ) The provisions of Articles 14, 15, 16, 17, 16 and 18 17 of this Convention shall apply to salaries, wages, pen- sionspensions, 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.

GOVERNMENT SERVICE. 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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 other State who: a(i) is a national of that other State; or b(ii) did not become a resident of that other State solely for the purpose of rendering the services. 2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration remuneration paid by, or out of funds created by, a Contracting State or a political or admin- istrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. . (b) However, such pensions and other similar remuneration shall be taxable only in the oth- er 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, pen- sionspensions, 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.