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(1) a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State, a Land, an administra- tive-territorial unit 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, administra- tive-territorial unit 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 aa) is a national of that 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, an administrative-territorial unit 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, administrative-territorial unit 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 and 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, an administrative-territorial unit 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 respect of remuneration paid, under a development assistance programme of a Contracting State, a Land, an administrative-ter- ritorial unit, or a local authority thereof, out of funds exclusively supplied by that State, Land, administrative-territorial unit or local authority, to a specialist or volunteer sent to the other Con- tracting 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 Inter Nationes 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 ar- ranged by the competent authorities by mutual agreement. If such remuneration is not taxed in the State where the main office of the institution is situated, the provisions of Article 15 shall apply.