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 ... Summary
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).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.