Pension taxation: pensions for past employment are taxed only in the taxpayer's state of residence, subject to Article 19 limitations. Pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State are taxable only in that State, ... Summary
Pension taxation: pensions for past employment are taxed only in the taxpayer's state of residence, subject to Article 19 limitations.
Pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State are taxable only in that State, subject to the proviso in paragraph 2 of Article 19.
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