Pensions paid to a resident are taxable only in that State, subject to the treaty's related proviso. Pensions and other similar remuneration arising from past employment are taxable only in the State of residence of the recipient, subject to the proviso in Article 19(2).
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 to a resident are taxable only in that State, subject to the treaty's related proviso.
Pensions and other similar remuneration arising from past employment are taxable only in the State of residence of the recipient, subject to the proviso in Article 19(2).
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