- 1
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- (a)Remuneration, other than a pension, paid by one of the States or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority may be taxed in that State.
- (b)However, such remuneration shall be taxable only in the other State if the services are rendered in that State and the individual is a resident of that State who:
- 1.is a national of that State; or
- 2.did not become a resident of that State solely for the purpose of rendering the services.
- 2
- The provisions of Articles 15 and 16 shall apply to remuneration in respect of services rendered in connection with a business carried on by one of the States or a political subdivision or a local authority thereof.