TMI BlogGovernment ServiceX X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 solely for the purpose of rendering the services. 2. (a) Any pension paid by, or out of funds created by, a Contracting State or a Political sub-division or a local ..... X X X X Extracts X X X X X X X X Extracts X X X X
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