Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Pensions Taxed Exclusively in Origin State Under Double Tax Avoidance Agreements to Prevent Double Taxation on International Income.</h1> Pensions originating in one Contracting State are subject to taxation exclusively in that State. A pension is considered to originate in a Contracting State if the payer is the State itself, a political subdivision, a local authority, or a resident of that State. These provisions are part of the Double Tax Avoidance Agreements aimed at preventing double taxation on international income, specifically addressing the taxation of pensions.
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