Non-government pensions and annuities taxed only in the recipient's resident state, with definitions for pension and annuity. Article 19 establishes that non-government pensions and annuities derived by a resident from sources in the other Contracting State may be taxed only in ... Summary
Non-government pensions and annuities taxed only in the recipient's resident state, with definitions for pension and annuity.
Article 19 establishes that non-government pensions and annuities derived by a resident from sources in the other Contracting State may be taxed only in the resident State. It defines "pension" as periodic payments for past services or injury compensation and "annuity" as a stated periodic sum payable during life or a specified period in return for adequate monetary consideration.
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