Remuneration and pensions in respect of Government service

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..... or sub-division or authority thereof in the discharge of functions of a governmental nature shall be taxable only in that State. (b) 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 of that State who : (i) is a national of that State ; or (ii) did not become a resident of that State solel .....

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