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(1) a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State, a Land, a political sub- division or a local authority thereof or some other legal entity under public law of that State to an individual in respect of services rendered to that State, Land, political subdivision or local authority or some other legal entity under public law shall be taxable only in that State. b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and if the individual is a resident of that State and i) is a national of that State or ii) did not become a resident of that State solely for the pur- pose of rendering the services.
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(2) a) Any pension paid by, or out of funds created by, a Contract- ing State, a Land, a political subdivision or a local authority thereof or some other legal entity under public law of that State to an individual in respect of services rendered to that State, Land, political subdivision or local authority or some other legal entity under public law 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.
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(3) The provisions of Articles 15, 16, 17 or 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State, a Land, a political subdivision or a local authority thereof or some other legal entity under public law of that State.
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(4) The provisions of paragraph 1 shall likewise apply in re- spect of remuneration paid, under a development assistance programme of a Contracting State, a Land, a political subdivision or a local authority thereof, out of funds exclusively supplied by that State, Land, political subdivision or local authority, to a spe- cialist or volunteer seconded to the other Contracting State with the consent of that other State.
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(5) The provisions of paragraphs 1 and 2 shall likewise apply in respect of remuneration paid by or for the Goethe Institute or the German Academic Exchange Service (“Deutscher Akademis- cher Austauschdienst”) of the Federal Republic of Germany. Cor- responding treatment of the remuneration of other comparable institutions of the Contracting States may be arranged by the competent authorities by mutual agreement. If such remuner - ation is not taxed in the State where the institution was founded, the provisions of Article 15 shall apply.