Pension taxation confined to recipient's state of residence under the treaty, subject to related treaty provisions. Pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State are taxable only in that State, subject to paragraph 2 of Article 19.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pension taxation confined to recipient's state of residence under the treaty, subject to related treaty provisions.
Pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State are taxable only in that State, subject to paragraph 2 of Article 19.
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