Pensions and annuities taxable only in the resident state under treaty, subject to cross-border exceptions for taxation. Pensions and similar remuneration for past employment, and any annuity paid to a resident, are taxable only in the State of residence under the treaty, ... Summary
Pensions and annuities taxable only in the resident state under treaty, subject to cross-border exceptions for taxation.
Pensions and similar remuneration for past employment, and any annuity paid to a resident, are taxable only in the State of residence under the treaty, subject to paragraph 2 of Article 19. Annuity is defined as 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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