Pensions paid for past employment taxable only in the recipient's resident state under the treaty, subject to related provisions. Pensions and similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that resident State under the treaty, subject to the provisions of 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.
Pensions paid for past employment taxable only in the recipient's resident state under the treaty, subject to related provisions.
Pensions and similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that resident State under the treaty, subject to the provisions of paragraph 2 of Article 19.
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