Remuneration and pensions in respect of Government service

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..... b-division or local authority thereof in discharge of functions of a governmental nature, shall be taxable only in that Contracting State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other 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 .....

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