Pensions taxation: retirement remuneration is taxable only in the recipient's state; social security payments remain taxable in the paying state.

Pensions and similar remuneration for past employment paid to a resident are taxable only in the State of residence, subject to the limitation in the preceding Article. Payments under a Contracting State's social security legislation, including pensions and related benefits, are taxable only in the Contracting State that makes those payments.

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