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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.