Pension taxation: residence-based entitlement, source-state may tax if payer or permanent establishment, public schemes taxed in scheme state Pensions and similar remuneration for past employment paid to a resident are taxable only in that resident State, but may also be taxed in the other State if paid by a resident of that other State or by a permanent establishment there; payments under a public social security scheme of a State or its political subdivisions or local authorities are taxable only in the State maintaining the scheme.
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-based entitlement, source-state may tax if payer or permanent establishment, public schemes taxed in scheme state
Pensions and similar remuneration for past employment paid to a resident are taxable only in that resident State, but may also be taxed in the other State if paid by a resident of that other State or by a permanent establishment there; payments under a public social security scheme of a State or its political subdivisions or local authorities are taxable only in the State maintaining the scheme.
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