Government payments

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..... on shall be taxable only in the Contracting State of which the recipient is a resident if the services are rendered in that State and the recipient of the remuneration is a resident of that State who: (a) is a national of that State, or (b) did not become a resident of that State solely for the purpose of performing the services. 2. Pensions paid by, or out of funds created by, a Contracting State .....

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