Taxation Rules for Government Service Remuneration and Pensions Under Article 19 of DTAA

Article 19 of the Double Tax Avoidance Agreement (DTAA) between the USA and another Contracting State addresses taxation on remuneration and pensions related to government service. Remuneration, excluding pensions, paid by a Contracting State for services rendered is taxable only in that State unless the services are performed in the other State by a resident who is also a national or did not become a resident solely for performing those services. Pensions paid for government service are taxable only in the paying State unless the recipient is a resident and national of the other State. Articles 16, 17, 18, and 20 apply to business-related services.

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