Non-government pension taxation: pensions and annuities from one Contracting State taxed only in the resident State. Any pension other than those referred to in Article 18, and any annuity derived by a resident of one Contracting State from sources within the other ... Summary
Non-government pension taxation: pensions and annuities from one Contracting State taxed only in the resident State.
Any pension other than those referred to in Article 18, and any annuity derived by a resident of one Contracting State from sources within the other Contracting State, may be taxed only in the resident Contracting State; pension means periodic payments for past services or compensation for injuries, and annuity means a stated periodic sum payable during life or a specified period in return for adequate and full consideration.
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