Pension taxation limited to resident state only for pensions paid for past employment under the treaty. Pension taxation: pensions and analogous remuneration paid in consideration of past employment to a resident of a Contracting State are taxable exclusively in that State under the treaty, subject to the limitation referenced in paragraph 2 of Article 19.
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Provisions expressly mentioned in the judgment/order text.
Pension taxation limited to resident state only for pensions paid for past employment under the treaty.
Pension taxation: pensions and analogous remuneration paid in consideration of past employment to a resident of a Contracting State are taxable exclusively in that State under the treaty, subject to the limitation referenced in paragraph 2 of Article 19.
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