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ARTICLE 19
Government Service
(1)
- (a) Salaries, wages and other similar remuneration, paid by a Party or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Party or subdivision or authority shall be taxable only in that Party.
- (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Party if the services are rendered in that other Party and the individual is a resident of that other Party who:
- (i) is a national of that other Party; or
- (ii) did not become a resident of that other Party solely for the purpose of rendering the services.
(2)
- (a) Any pension paid by, or out of funds created by, a Party or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Party or subdivision or authority shall be taxable only in that Party.
- (b) However, such pension shall be taxable only in the other Party if the individual is a resident of, and a national of, that Party.
(3) The provisions of Articles 15, 16, 17, and 18 of this Agreement shall apply to salaries, wages and similar remuneration, and to pensions in respect of services rendered in connection with a business carried on by a Party or a political subdivision or a local authority thereof.