Common use of GOVERNMENT SERVICE Clause in Contracts

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

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

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

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

GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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 political subdivision, subdivision or local authority or statutory body thereof shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other State who: (i) is a national of that other State; , or (ii) did not become a resident of that other State solely for the purpose of rendering the services. (a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision, subdivision or a local authority or a statutory body thereof to an any individual in respect of services rendered to that State or political subdivision, subdivision or local authority or statutory body thereof shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 1516, 16 17, 18 and 18 19 shall apply to salaries, wages and other similar remuneration and or pensions in respect of services rendered in connection with a any business carried on by a Contracting State or a political subdivision, subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. ‌ (a) Salaries, wages and other similar remuneration, other than a pension, 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 political subdivision, local subdivision or authority or statutory body thereof shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services. (a) Any pension paid by, or out of funds created 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 political subdivision, local subdivision or authority or statutory body thereof shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16 16, 17 and 18 shall apply to salaries, wages and other similar remuneration remuneration, and pensions to pensions, in respect of services rendered in connection with a business carried on by a Contracting 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, 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 any individual in respect of services rendered to that State or political subdivision, subdivision or local authority or statutory body thereof shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration remuneration, shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual recipient is a resident of that other 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) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision, subdivision or a local authority or a statutory body thereof to an any individual in respect of services rendered to that State or political subdivision, subdivision or local authority or statutory body thereof shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 1516, 16 17, 18 and 18 19 shall apply to salaries, wages and other similar remuneration and or pensions in respect of services rendered in connection with a any business carried on by a Contracting State or a political subdivision, subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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 any individual in respect of services rendered to that State or political subdivision, subdivision or local authority or statutory body thereof shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration remuneration, shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual recipient is a resident of that other State who: (i) is a national of that other State; , or (ii) did not become a resident of that other State solely for the purpose of rendering the services. (a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision, subdivision or a local authority or a statutory body thereof to an any individual in respect of services rendered to that State or political subdivision, subdivision or local authority or statutory body thereof shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 1516, 16 17 and 18 19 shall apply to salaries, wages and other similar remuneration and or pensions in respect of services rendered in connection with a any business carried on by a Contracting 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, other than a pension, remuneration paid by a Contracting State or a political subdivision, a or administrative subdivision or local authority or a statutory body thereof to an individual in respect re- spect of services rendered to that Contracting State or political subdivision, or administrative subdi- vision or local authority or statutory body thereof shall be taxable only in that Contracting State. (b) . However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting Con- tracting State if the services are rendered in that other Contracting State and the individual individ- ual is a resident of that other Contracting State who: (ia) is a national of that other Contracting State; or (iib) did not become a resident of that other Contracting State solely for the purpose of rendering the services. (a) Any pension 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remu- neration paid by, or out of funds to which contributions are made or created by, a Contracting Con- tracting State or a political subdivision, a or administrative subdivision or local authority or a statutory body thereof to an individual in respect of services rendered to that Contracting State or political subdivision, or admin- istrative subdivision or local authority or statutory body thereof shall be taxable only in that Contracting State. (b) . However, such pension pensions and other similar remuneration shall be taxable only in the other oth- er Contracting State if the individual is a resident of, and a national of, that other Con- tracting State. 3. The provisions of Articles 14, 15, 16 and 18 17 shall apply to salaries, wages wages, pen- sions, and other similar remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision, a or administrative subdivision or local authority or a statutory body thereof.

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

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

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

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision, subdivision or a local authority or a statutory body local government thereof to an individual in respect of services rendered to that Contracting State or political subdivision, subdivision or local authority or statutory body thereof local government 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) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision, subdivision or a local authority or a statutory body local government thereof to an individual in respect of services rendered to that Contracting State or political subdivision, subdivision or local authority or statutory body thereof local government shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 14, 15, 16 and 18 17 shall apply to salaries, wages and other similar remuneration remuneration, and pensions to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision, subdivision or a local authority or a statutory body local government thereof. 4. The provisions of paragraph 1 of this Article shall likewise apply in respect of remuneration paid by a Contracting State to a specialist or volunteer seconded to the other Contracting State under a development assistance agreement concluded between the Contracting States paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority or a local government thereof.

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

GOVERNMENT SERVICE. (a) Salaries, wages wages, and other similar remuneration, other than a pension, paid by a Contracting State or State, a Land, a political subdivision, a subdivision or local authority thereof or a statutory body thereof to an individual in respect of services rendered to that State State, Land, political subdivision or political subdivision, local authority or statutory body thereof shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services. (a) Any pension paid by, or out of funds created by, a Contracting State or State, a Land, a political subdivision, a subdivision or local authority thereof or a statutory body thereof to an individual in respect of services rendered to that State or State, Land, political subdivision, local authority or statutory body thereof shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. (3. ) The provisions of Articles 14, 15, 16 and 18 17 shall apply to salaries, wages and other similar remuneration remuneration, and pensions to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or State, a Land, a political subdivision, subdivision or a local authority thereof or a statutory body thereofbody.

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

GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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 any individual in respect of services rendered to that State or political subdivision, subdivision or local authority or statutory body thereof shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration remuneration, shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual recipient is a resident of that other State who: (i) is a national of that other State; , or (ii) did not become a resident of that other State solely for the purpose of rendering the services. (a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision, subdivision or a local authority or a statutory body thereof to an any individual in respect of services rendered to that State or political subdivision, subdivision or local authority or statutory body thereof shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 1516, 16 17 and 18 19 shall apply to salaries, wages and other similar remuneration and or pensions in respect of services rendered in connection with a any business carried on by a Contracting State or a political subdivision, subdivision or a local authority or a statutory body thereof.

GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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 Contracting State or political subdivision, local subdivision or authority or statutory body thereof shall be taxable only in that Contracting State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that Contracting State and the individual is a resident of that Contracting State who: (i) is a national of that Contracting State; or (ii) did not become a resident of that Contracting State solely for the purpose of rendering the services. (a) Any pension paid by, or out of funds created 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 Contracting State or political subdivision, local subdivision or authority or statutory body thereof shall be taxable only in that Contracting State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that Contracting State. 3. The provisions of Articles 14, 15, 16 and 18 17 shall apply to salaries, wages and other similar remuneration remuneration, and pensions to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision, subdivision or a local authority or a statutory body thereof.

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

GOVERNMENT SERVICE. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision, a subdivision or local authority or a statutory body thereof to an individual in respect of services rendered to that Contracting State or political subdivision, local subdivision or authority or statutory body thereof shall be taxable only in that Contracting State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that Contracting State and the individual is a resident of that Contracting State who: (i) is a national of that Contracting State; or (ii) did not become a resident of that Contracting State solely for the purpose of rendering the services. (a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision, a subdivision or local authority or a statutory body thereof to an individual in respect of services rendered to that Contracting State or political subdivision, local subdivision or authority or statutory body thereof shall be taxable only in that Contracting State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that Contracting State. 3. The provisions of Articles 14, 15, 16 and 18 17 shall apply to salaries, wages and other similar remuneration remuneration, and pensions to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision, a subdivision or local authority or a statutory body thereof.

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

GOVERNMENT SERVICE. (a) Salaries, wages and other similar 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 any individual in respect of services rendered to that State or political subdivision, subdivision or local authority or statutory body thereof shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual recipient is a resident of that other 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) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision, subdivision or a local authority or a statutory body thereof to an any individual in respect of services rendered to that State or political subdivision, subdivision or local authority or statutory body thereof shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 1516, 16 17, 18 and 18 19 shall apply to salaries, wages and other similar remuneration and or pensions in respect of services rendered in connection with a any business carried on by a Contracting State or a political subdivision, subdivision or a local authority or a statutory body thereof.