ARTICLE 18
Public Funds
(1) Remuneration paid by, or out of funds created by, a Contracting State, a political subdivision or a local authority thereof, to any individual in respect of an employment shall be taxable only in that State. If, however, the employment is exercised in the other Contracting State by an individual who is neither a national of the first-mentioned State nor resident in the other State solely for the purpose of rendering those services, the remuneration shall be taxable only in other State.
(2) The provisions of this Article shall not apply to remuneration in respect of an employment in connection with any business carried on by a Contracting State, a political subdivision or a local authority thereof for the purpose of profits, or to remuneration the cost of which is reimbursed to the Contracting State first mentioned in paragraph (1) out of funds earned or provided in the other Contracting State.