Pension taxation: pensions for past employment are taxable only in the recipient's Contracting State under the treaty. Pension taxation: pensions and other similar remuneration paid to a resident of a Contracting State in respect of past employment are taxable only in that State under the treaty, subject to the referenced provision in paragraph 2 of Article 19.
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.
Pension taxation: pensions for past employment are taxable only in the recipient's Contracting State under the treaty.
Pension taxation: pensions and other similar remuneration paid to a resident of a Contracting State in respect of past employment are taxable only in that State under the treaty, subject to the referenced provision in paragraph 2 of Article 19.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.