Pensions taxation: employment-based pensions are taxable only in the recipient's state of residence under the treaty. Pensions and similar remuneration paid to a resident of a Contracting State in consideration of past employment are taxable only in that State, subject to ... Summary
Pensions taxation: employment-based pensions are taxable only in the recipient's state of residence under the treaty.
Pensions and similar remuneration paid to a resident of a Contracting State in consideration of past employment are taxable only in that State, subject to the treaty's limiting provision noted in the following article.
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