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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 19 of DTAA: Pensions Taxed Only in Resident's Country, Preventing Double Taxation on Retirement Benefits.</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) concerning pensions dictates that pensions and similar remuneration, including lump sum payments, paid to a resident of one Contracting Party are taxable exclusively in that Party. An exception exists for pensions from a recognized pension or retirement scheme, which are also taxable only in the Contracting Party where the scheme is recognized for tax purposes. This provision aims to prevent double taxation on retirement benefits for residents of the involved jurisdictions.
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