МЕЖДУ ПРАВИТЕЛЬСТВОМ РОССИЙСКОЙ ФЕДЕРАЦИИ И ПРАВИТЕЛЬСТВОМ БОЛИВАРИАНСКОЙ РЕСПУБЛИКИ ВЕНЕСУЭЛА ОБ ИЗБЕЖАНИИ ДВОЙНОГО НАЛОГООБЛОЖЕНИЯ И ПРЕДОТВРАЩЕНИИ УКЛОНЕНИЯ ОТ НАЛОГООБЛОЖЕНИЯ В ОТНОШЕНИИ НАЛОГОВ НА ДОХОДЫ И КАПИТАЛ. Конвенция. Правительство РФ. 22.12.03

Article 19
                          Government service

     1.  a) Salaries, wages and other similar remuneration, other than
a pension, paid by a Contracting State or a political 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 other 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  a  political  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 shall apply to
remuneration   and   pensions  in  respect  of  services  rendered  in
connection  with  a  business  carried  on by a Contracting State or a
political subdivision or a local authority thereof.