Pension taxation: residence state generally taxes employment pensions, while social security pensions are taxed in the paying state. Pension taxation under the treaty assigns exclusive taxing rights to the resident State for pensions and similar remuneration paid for past employment, while pensions paid under a Contracting State's social security legislation are taxable exclusively in the State providing those social security benefits, distinguishing private-employment pensions from statutory social security pensions.
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.
Pension taxation: residence state generally taxes employment pensions, while social security pensions are taxed in the paying state.
Pension taxation under the treaty assigns exclusive taxing rights to the resident State for pensions and similar remuneration paid for past employment, while pensions paid under a Contracting State's social security legislation are taxable exclusively in the State providing those social security benefits, distinguishing private-employment pensions from statutory social security pensions.
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