- 1
-
- a)Salaries, wages and other similar remuneration paid by the Government of a Contracting State or a local authority thereof to an individual in respect of services rendered to the Government of that State 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:
- (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.
- 2
-
- a)Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a local authority thereof to an individual in respect of services rendered to the Government of that State or authority 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 the Government of a Contracting State or a local authority thereof.
