ARTICLE 18
Public Funds
(1) Remuneration, including pensions, paid by, or out of funds created by a Contracting State, a land, a political subdivision or a local authority thereof to any individual in respect of an employment shall be taxed only in that State. If, however, the employment is exercised in the other Contracting State by a national of that State not being a national of the first-mentioned State, the remuneration shall be taxable only in that other State.
(2) The provisions of Articles 15, 16 and 17 shall apply to remuneration in respect of an employment in connection with any business carried on by a Contracting State, a Land, a political subdivision or a local authority thereof for the purpose of profit.
(3) The provisions of paragraph (1) shall likewise apply in respect of remuneration paid, under a development assistance programme of a Contracting State, a land, a political subdivision or a local authority thereof, out of funds exclusively supplied by that State, those Lander, political subdivisions or local authorities thereof, to a specialist or volunteer seconded to the other Contracting State with the consent of that other State.