Pensions taxation confined to the recipient's state under DTAA, making pension payments taxable only in the state of residence. Subject to paragraph 2 of Article 19, pensions and similar remuneration paid to a resident of a Contracting State in consideration of past employment are ... Summary
Pensions taxation confined to the recipient's state under DTAA, making pension payments taxable only in the state of residence.
Subject to paragraph 2 of Article 19, pensions and similar remuneration paid to a resident of a Contracting State in consideration of past employment are taxable only in that State, allocating exclusive taxing authority to the State of residence for employment-related pension income.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 1
Join Channel
TaxTMI 
