Pensions tax residency principle: pensions taxable only in recipient's State under treaty, subject to domestic exemptions. Pensions and similar remuneration for past employment paid to a resident of a Contracting State are generally taxable only in that State under its ... Summary
Pensions tax residency principle: pensions taxable only in recipient's State under treaty, subject to domestic exemptions.
Pensions and similar remuneration for past employment paid to a resident of a Contracting State are generally taxable only in that State under its domestic law, subject to the cross-reference to Article 19(2), and without prejudice to any domestic exemption of pensions.
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