Pensions taxation confined to resident state; government public welfare pensions remain taxable only in resident state. Pensions, annuities and similar remuneration paid to a resident for past employment are taxable only in the resident Contracting State; payments made by a Contracting State or its political sub division or local authority under a public welfare scheme or special security system are likewise taxable only in that Contracting State.
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 confined to resident state; government public welfare pensions remain taxable only in resident state.
Pensions, annuities and similar remuneration paid to a resident for past employment are taxable only in the resident Contracting State; payments made by a Contracting State or its political sub division or local authority under a public welfare scheme or special security system are likewise taxable only in that Contracting State.
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