Pensions and annuities paid across Contracting States are taxable only in the recipient's State under the treaty. Pensions and similar remuneration for past employment and annuities arising in one Contracting State and paid to a resident of the other Contracting State are taxable only in the recipient's State, subject to paragraph 2 of Article 19; annuity is defined as a stated sum payable periodically during the annuitant's life or for a specified period under an obligation to pay for past employment.
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 and annuities paid across Contracting States are taxable only in the recipient's State under the treaty.
Pensions and similar remuneration for past employment and annuities arising in one Contracting State and paid to a resident of the other Contracting State are taxable only in the recipient's State, subject to paragraph 2 of Article 19; annuity is defined as a stated sum payable periodically during the annuitant's life or for a specified period under an obligation to pay for past employment.
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