Article 20 - Government service - Montenegro

ARTICLE 20 GOVERNMENT SERVICE 1. 1) Salaries, wages and other similar remuneration, other than a pension paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered in that state or subdivision or authority shall be taxable only in that State. 2) However such salaries, wages and other similar remuneration, shall be taxable only in other Contracting State if the services are rendered in that state and the individual is a resident of that State who: as a national of that State; or did not become a resident of that state solely for the purpose of rendering the services. 2. 1) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof 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 pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. The provision of Articles 16,17,18 and 19 shall apply to salaries, wages and other similar remuneration and to provisions, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.