*ARTICLE 14
GOVERNMENT SERVICE
(1) Salaries, wages and similar remuneration and pensions paid by a Contracting State, a Land, a political subdivision or a local authority thereof, or some other legal entity under public law of that State, Land, political subdivision or local authority to individuals who are residents of the other State in consideration of past or present administrative or military service shall be taxable only in the first-mentioned State. This provision shall not, however, apply where the remuneration is paid to a person who possesses the nationality of the other State without simultaneously possessing the nationality of the first-mentioned State; in such case, the remuneration shall be taxable only in the State of which the person is a resident.
(2) The provisions of the first sentence of paragraph (1) shall also apply to pensions, annuities and other recurrent or non-recurrent payments made by a Contracting State, a Land, a political subdivision or a local authority thereof, or some other legal entity under public law of that State, Land, political subdivision or local authority as compensation for damages sustained as a result of war or political persecution.
(3) The provisions of paragraph (1) shall not apply to remuneration in respect of services rendered in connection with business activities carried on for profit by a Contracting State, a Land, a political subdivision or a local authority thereof, or some other legal entity under public law of that State, Land, political subdivision or local authority. For the purposes of the preceding sentence, the services provided by hospitals, nursery schools, schools and public universities shall not be considered as business activities carried on for the purpose of generating profit.