Pensions taxed only in the recipient's state of residence for past employment, subject to the Article 19 exception. Pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment are, subject to the exception in paragraph 2 of Article 19, taxable only in that State, allocating taxing rights to the State of residence of the recipient.
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Provisions expressly mentioned in the judgment/order text.
Pensions taxed only in the recipient's state of residence for past employment, subject to the Article 19 exception.
Pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment are, subject to the exception in paragraph 2 of Article 19, taxable only in that State, allocating taxing rights to the State of residence of the recipient.
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