Pensions and annuities: taxation confined to the recipient's state of residence for remuneration for past employment. Pensions, annuities and similar remuneration paid to a resident of a Contracting State in consideration of past employment are taxable only in that State, subject to the cross reference to paragraph 2 of Article 19; the provision allocates exclusive taxing rights over retirement and comparable post employment payments to the State of residence.
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 and annuities: taxation confined to the recipient's state of residence for remuneration for past employment.
Pensions, annuities and similar remuneration paid to a resident of a Contracting State in consideration of past employment are taxable only in that State, subject to the cross reference to paragraph 2 of Article 19; the provision allocates exclusive taxing rights over retirement and comparable post employment payments to the State of residence.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
