ARTICLE 18
Government Service
(1) Subject to the provisions of Article 19, remuneration paid by a Contracting State or one of its Lander, political subdivisions, local authorities or public corporations to an individual who is a resident of the other Contracting State in respect of services rendered may be taxed in the first-mentioned State. Such remuneration shall be exempted from tax in the other State if the recipient is a national of the first-mentioned State but is not at the same time a national of the other State.
(2) The provisions of Articles 15 and 16 shall apply to remuneration in respect of services rendered in connection with any trade or business carried on by a Contracting State or one of its Lander, political subdivisions, local authorities or public corporations.