DT2860.19 - DT: Azerbaijan: double taxation convention, SI95 No 762, Article 19: Government service

1)

a) Salaries, wages and similar remuneration, other than a pension, paid by a Contracting State or an administrative territorial subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
b) However, such salaries, wages and similar 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 solely for the purpose of rendering the services.

2)

a) Any pension paid by, or out of funds created by, a Contracting State or an administrative territorial subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of and a national of that State.

3) The provisions of Articles 15, 16 and 18 of this Convention shall apply to salaries, wages and similar remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or an administrative territorial subdivision or a local authority thereof.