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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 subdivision, a local authority or a statutory body thereof to an individual in respect of services rendered to that State, Land, political subdivision, local authority or statutory body shall be taxable only in that State. b) However, such salaries, wages and other similar remunera- tion shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is res- ident of that State who: aa) is a national of that other State; or bb) did not become a resident of that State solely for the purpose 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, a local authority or a statutory body thereof to an individual in respect of serv- ices rendered to that State, Land, political subdivision, local authority or statutory body 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 and 18 shall apply to salaries, wages and other similar remuneration and to pensions in respect of services rendered in connection with a business carried on by a Contracting State, a Land, a political subdivi- sion, a local authority or a statutory body thereof.
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(4) The provisions of paragraph 1 shall likewise apply in respect of remuneration paid, under a development assistance programme of a Contracting State, a Land, a political subdivi- sion or a local authority thereof, out of funds exclusively sup- plied by that State, Land, political subdivision or local authority, to a specialist or volunteer seconded to the other Contracting State with the consent of that other State.
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(5) The provisions of paragraph 1 and 2 shall likewise apply in respect of remuneration paid by or for the Goethe Institute or the German Academic Exchange Service (“Deutscher Akademischer Austauschdienst“) of the Federal Republic of Germany. Corresponding treatment of the remuneration of other comparable institutions of the Contracting States may be agreed by the competent authorities by mutual agreement.