Pensions taxable exclusively in the recipient's state of residence under the tax treaty, allocating taxing rights accordingly. Pensions and similar remuneration paid for past employment to a resident of a Contracting State are taxable only in that State under the treaty, ... Summary
Pensions taxable exclusively in the recipient's state of residence under the tax treaty, allocating taxing rights accordingly.
Pensions and similar remuneration paid for past employment to a resident of a Contracting State are taxable only in that State under the treaty, allocating exclusive taxing rights to the State of residence and preventing source-State taxation of such retirement income.
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