Pensions taxable only in the resident state for past employment, subject to paragraph 2 of Article 19. Pensions and analogous periodic payments made in consideration of past employment are taxable only in the State where the recipient is resident, subject to the limitation in the related provision of Article 19.
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.
Pensions taxable only in the resident state for past employment, subject to paragraph 2 of Article 19.
Pensions and analogous periodic payments made in consideration of past employment are taxable only in the State where the recipient is resident, subject to the limitation in the related provision of Article 19.
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