Pensions taxation: resident-state taxable for employment pensions; social security pensions taxable where granted under treaty provisions. Pensions paid for past employment to a resident of a Contracting State are taxable only in that State, subject to paragraph 2 of Article 19. Pensions and other benefits granted under the social security legislation of a Contracting State, whether periodic or lump-sum, are taxable in the State that grants those benefits.