- 1
- Remuneration, including pensions, paid by, or out of funds created by, one of the States or a political subdivision or a local authority thereof to any individual in respect of services rendered to that State or subdivision or local authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State. If, however, the services are rendered to one of the States in the other State by an individual who is a resident and a national of that other State and not a national of the first-mentioned State, the remuneration shall be taxable only in that other State.
- 2
- The provisions of Articles 16, 17 and 19 shall apply to remuneration or pensions in respect of services rendered in connection with any trade or business carried on for the purpose of profits by one of the States or a political subdivision or a local authority thereof.
