Public Funds. 1. Subject to the provisions of Article 17, remuneration paid by, or out of funds created by a Contracting State, a Land, a political subdivision or a local authority thereof to any individual in respect of an employment shall be taxable only in that State. If however, the employment is exercised in the other Contracting State by a resident of that State not being a citizen of the first-mentioned State, the remuneration shall be taxable only in that other State.
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