AGREEMENT BETWEEN

GOVERNMENT SERVICE a)  Salaries, wages and other similar remuneration paid by a Contracting State or an administrative or political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State or subdivision or authority shall be taxable only in that Contracting State. b)  However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Contracting State and the individual is a resident of that other Contracting State who: (i)  is a national of that Contracting State; or (ii)  did not become a resident of that Contracting State solely for the purpose of rendering the services. a)  Notwithstanding the provisions of paragraph 1 of this Article, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or an administrative or political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State or subdivision or authority shall be taxable only in that Contracting State. b)  However, such pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State. 3.  The provisions of Articles 15, 16, 17, and 18 of this Agreement shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or an administrative or political subdivision or a local authority thereof.