Pension taxation limited to the resident state for pensions and similar remuneration, subject to related treaty provisions. Pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State, subject to the provisions of paragraph 2 of Article 19, thereby allocating primary taxing authority to the taxpayer's state of residence for such pension income under the treaty.
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Provisions expressly mentioned in the judgment/order text.
Pension taxation limited to the resident state for pensions and similar remuneration, subject to related treaty provisions.
Pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State, subject to the provisions of paragraph 2 of Article 19, thereby allocating primary taxing authority to the taxpayer's state of residence for such pension income under the treaty.
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