Chapter Article 19 Public service
Salaries, wages and other similar remuneration, other than a pension or annuity, paid by an authority administering a territory or a subdivision thereof, or by a local authority of that territory to an individual in respect of services rendered in the discharge of public or administrative functions on behalf of such an authority shall be taxable only in that territory.
Notwithstanding the provisions of sub-paragraph (a) of this paragraph, such salaries, wages and other similar remuneration shall be taxable only in the other territory if the services are rendered in that territory and the individual is a resident of that territory who:
is a citizen or national of that territory; or
did not become a resident of that territory solely for the purpose of rendering the services.