Pensions tax allocation: pensions taxed only in the recipient's state of residence, subject to treaty exception. Pensions and comparable retirement payments arising from past employment are taxable only in the State of residence of the recipient, subject to the ... Summary
Pensions tax allocation: pensions taxed only in the recipient's state of residence, subject to treaty exception.
Pensions and comparable retirement payments arising from past employment are taxable only in the State of residence of the recipient, subject to the exception in paragraph 2 of Article 19; the rule implements a residence based allocation of tax on employment related retirement remuneration under the double taxation avoidance framework.
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