ARTICLE 19
Government Service
(1) Remuneration, inclusive of pension that is paid out by a Contracting State through a political subdivision or local authority to an individual for services exercised for the State or political subdivision, or local authority shall be taxed in that State only. However such remuneration shall be taxed in the other Contracting State provided that the services that have been offered in this other State is by an individual residing in this State and who is not a citizen of the first-mentioned State.
(2) The provisions of Articles 15, 16 and 18 shall apply to remuneration and pension for services paid in connection to a professional activity exercised on behalf of a Contracting State through a political subdivision or local authority thereof.
(3) Remuneration paid by a Contracting State through a political subdivision or local authority in the form of pension, annuity for life and other recurring and non-recurring payments for damages that are a result of an act of war or of political persecution, shall be taxed only in that State.