Taxation of pensions: pensions and annuities are taxable only in the taxpayer's residence under treaty rules. Pensions and similar remuneration paid for past employment, and annuities paid to a resident, are taxable only in the resident contracting state subject ... Summary
Taxation of pensions: pensions and annuities are taxable only in the taxpayer's residence under treaty rules.
Pensions and similar remuneration paid for past employment, and annuities paid to a resident, are taxable only in the resident contracting state subject to Article 19(2). "Annuity" means a stated sum payable periodically during life or a specified period, payable under an obligation in return for adequate and full consideration in money or money's worth.
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