Non-government pensions and annuities taxable only in the recipient's Contracting State of residence for cross-border payments under the DTAA. Non-government pensions and annuities derived by a resident from sources within the other Contracting State may be taxed only in the resident Contracting ... Summary
Non-government pensions and annuities taxable only in the recipient's Contracting State of residence for cross-border payments under the DTAA.
Non-government pensions and annuities derived by a resident from sources within the other Contracting State may be taxed only in the resident Contracting State. "Pension" denotes periodic payments for past services or compensation for service-related injuries. "Annuity" denotes a stated periodic sum payable during life or a specified period in return for adequate and full consideration in money or money's worth.
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