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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 19

Remuneration for Government Service

(1) Remuneration, in particular, salaries and emoluments other than pensions paid by a Contracting State or one of its administrative or political subdivisions or local authorities paid to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

(2) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident and a national of that State.