1. Remuneration, including a pension, paid from the public funds of a Contracting State or a political subdivision or local authority thereof to a national of that State in respect of services rendered in the discharge of functions of a governmental nature shall be taxable only in that State.
2. Notwithstanding paragraph 1, the Provisions of Article 14 (Independent Personal Services), Article 15 (Dependent Personal Services) or Article 17 (Artistes and Athletes), as the case may be, shall apply to remuneration paid in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or local authority thereof.
3. For the purposes of this Article, in the case of Aruba:
a) the term "functions of a governmental nature" shall include, and the term "business" shall exclude, postal activities, telecommunications activities, power and water supply activities, and all other activities that have traditionally been part of the public care in Aruba; and
b) the term "public funds" includes funds of a company that is exclusively or almost exclusively owned by the Government of Aruba.
