- 1
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- a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State, or a political subdivision or a statutory body or a local authority thereof, to an individual in respect of services rendered to that State or subdivision or body or authority shall be taxable only in that State.
- b)However, such salaries, wages and other similar remuneration shall be taxable only in the Contracting State of which the individual is a resident if the services are rendered in that State and the individual:
- (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
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- a) Any pension paid by, or out of funds created by, a Contracting State, or a political subdivision or a statutory body or a local authority thereof to an individual in respect of services rendered, to that State or subdivision or body or authority shall be taxable only in that State.
- b)However, such pension shall be taxable only in the Contracting State of which the individual is a resident if he is a national of that State.
- 3
- The provisions of Articles 15, 16 and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State, or a political subdivision or a statutory body or a local authority thereof.
