Taxation of pensions: pensions and retirement remuneration are taxable only in the recipient's state of residence, subject to treaty conditions. Pensions and analogous retirement payments for past employment paid to a resident of a Contracting State are taxable only in that State, subject to the ... Summary
Taxation of pensions: pensions and retirement remuneration are taxable only in the recipient's state of residence, subject to treaty conditions.
Pensions and analogous retirement payments for past employment paid to a resident of a Contracting State are taxable only in that State, subject to the treaty reservation referenced in the following provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.