Pensions taxation limited to the resident state under treaty, subject to conditions in paragraph two of Article nineteen. Pensions and comparable remuneration paid in respect of past employment to a resident of a Contracting State are taxable exclusively in that State under the treaty, subject to the proviso contained in 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.
Pensions taxation limited to the resident state under treaty, subject to conditions in paragraph two of Article nineteen.
Pensions and comparable remuneration paid in respect of past employment to a resident of a Contracting State are taxable exclusively in that State under the treaty, subject to the proviso contained in paragraph 2 of Article 19.
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