Pensions taxable only in the resident state under treaty when paid for past employment, subject to treaty exceptions. Pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State are taxable only in that State, subject to paragraph 2 of Article 20.
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 under treaty when paid for past employment, subject to treaty exceptions.
Pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State are taxable only in that State, subject to paragraph 2 of Article 20.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.