Pensions taxation: pensions arising in a contracting state are taxable only in that state, with payer-based sourcing. Article 18 prescribes that pensions arising in a Contracting State are taxable only in that State, and deems pensions to arise in a Contracting State when ... Summary
Pensions taxation: pensions arising in a contracting state are taxable only in that state, with payer-based sourcing.
Article 18 prescribes that pensions arising in a Contracting State are taxable only in that State, and deems pensions to arise in a Contracting State when the payer is that State, a political sub-division, a local authority or a resident of that State.
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