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, a local authority or 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, a political subdivision, 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 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, a political subdivision, a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, subdivision or a local authority or 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 by, a Contracting State, State or a political subdivision, 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 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, State or a political subdivision, subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, a local authority or 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 by, a Contracting State, State or a political subdivision, a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or subdivision, authority or body shall be taxable only in that State. (b) However, such 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, State or a political subdivision, a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, subdivision or a local authority or 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 by, a Contracting State, State or a political subdivision, 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 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, State or a political subdivision, subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, a local authority or 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 by, a Contracting State, State or a political subdivision, a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or subdivision, authority or body shall be taxable only in that State. (b) However, such 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, State or a political subdivision, a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, a local authority or 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 by, a Contracting State, State or a political 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 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, State or a political subdivision, a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, a local authority or 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 by, a Contracting State, State or a political subdivision, a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or subdivision, authority or body shall be taxable only in that State. (b) However, such pensions pension 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, State or a political subdivision, a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, a local authority or 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 by, a Contracting State, State or a political subdivision, a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or subdivision, authority or body shall be taxable only in that State. (b) However, such 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, State or a political subdivision, or a local authority thereof, or a statutory body thereofbody.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, subdivision or a local authority or a statutory body thereof 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 by, a Contracting State, State or a political subdivision, subdivision or a local authority or a statutory body thereof to an individual indi- vidual 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 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, State or a political subdivision, subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, subdivision or a local authority or 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 by, a Contracting State, State or a political subdivision, 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 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, State or a political subdivision, subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, an administrative subdivision or a local authority or 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 by, a Contracting State, a political subdivision, State or an 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 subdivision, authority or body shall be taxable only in that State. (b) However, such 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, a political subdivision, State or an administrative subdivision or a local authority or a statutory body 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 or a local authority or 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, 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 Is a national of that State; or (ii) did Did not become a resident of that State solely for the purpose of rendering the services. (a) Notwithstanding the provisions of paragraph 1, pensions Any pension and any other similar remuneration paid by, or out of funds created by by, a Contracting State, a political subdivision, State or an 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 pension and any 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 articles 15, 16, 17 and 18 of this Convention 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, a political subdivision, State or an administrative subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, subdivision or a local authority or 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 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 by, a Contracting State, State or a political subdivision, 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 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, State or a political subdivision, subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, subdivision or a local authority or 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 by, a Contracting State, State or a political subdivision, 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 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, State or a political subdivision, subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, other than a pension, paid by a Contracting State or a political subdivision, a local authority or 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 by, a Contracting State, State or a political subdivision, a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or State, subdivision, authority or body shall be taxable only in that State. (b) However, such 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, or a political subdivision, a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages wages, and other similar remuneration remuneration, other than a pension, paid by a Contracting State or a political subdivision, subdivision or a local authority or 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 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 by, a Contracting State, State or a political subdivision, or administrative subdivision or a local authority or a statutory body thereof 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 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, State or a political subdivision, subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, subdivision or a local authority or 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 by, a Contracting State, State or a political subdivision, 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 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, 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 political subdivision, subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, paid by a Contracting State or a political subdivision, subdivision or a local authority or 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 11 of this Article, pensions and other similar remuneration paid by, or out of funds created by by, a Contracting State, State or a political subdivision, 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 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 1515 (Income from Employment), 1616 (Directors' Fees), 17 (Artistes and Sportspersons), and 18 (Pensions), 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 political subdivision, subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) 1 - Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, 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, 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 by, a Contracting State, State or a political subdivision, 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 statutory body shall be taxable only in that State. (b) . However, such 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, State or a political subdivision, or administrative subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, subdivision or a local authority or 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 by, a Contracting State, State or a political subdivision, 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 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, State or a political subdivision, subdivision or a local authority or a statutory body auth ority thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, an administrative-territorial subdivision or a local authority or 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 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 by, a Contracting State, a political subdivision, State or an administrative-territorial 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 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, a political subdivision, State or an administrative-territorial subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, a local authority or 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 by, a Contracting State, State or a political subdivision, a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or subdivision, authority or body shall be taxable only in that State. (b) However, such 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, State or a political subdivision, or a local authority thereof, or a statutory body thereof.body.‌

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid 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, 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 by, a Contracting State, 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 or subdivision, authority or body shall be taxable only in that State. (b) However, such pensions and 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, State or a political subdivision, subdivision or a local authority thereof or by a statutory body thereofbody.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or an administrative-territorial or a political subdivision, subdivision or a local authority or 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 by, a Contracting State, State or an administrative-territorial or a political subdivision, 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 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, State or an administrative- territorial or a political subdivision, subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, an administrative-territorial subdivision or a local authority or 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 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 by, a Contracting State, a political subdivision, State or an administrative-territorial 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 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, a political subdivision, State or an administrative-territorial subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration remuneration, paid by a Contracting State or a political - administrative subdivision, or a local authority or 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 by, a Contracting State, State or a political subdivision, political-administrative subdivision or a local authority or 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 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, State or a political subdivision, political-administrative subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, subdivision or a local authority or 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 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 by, a Contracting State, State or a political subdivision, 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 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, State or a political subdivision, subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration paid by a Contracting State Party or a political subdivision, a local authority or 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 by, a Contracting State, Party or a political subdivision, a local authority or a statutory body thereof to an individual in respect of services rendered to that State Party or subdivision or subdivision, authority or body shall be taxable only in that StateParty. (b) However, such 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, a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) 1. Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision, 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, 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 by, a Contracting State, State or a political subdivision, or admin- istrative 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 statutory body shall be taxable only in that State. (b) . However, such 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, State or a political subdivision, or administrative subdivision or a local authority or a statutory body thereof.