Pension taxation: resident employment pensions taxable only in resident state; social security pensions taxable only in paying state. Under the Malta DTAA, pensions and similar remuneration for past employment paid to a resident are taxable only in that resident State, whereas payments ... Summary
Pension taxation: resident employment pensions taxable only in resident state; social security pensions taxable only in paying state.
Under the Malta DTAA, pensions and similar remuneration for past employment paid to a resident are taxable only in that resident State, whereas payments made under a Contracting State's social security legislation are taxable only in the State paying those social security benefits.
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