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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxation of Pensions and Annuities: Residency State Rules & Social Security System Taxation Explained</h1> Pensions and annuities paid to a resident of one state for past employment are generally taxable only in that state. However, if the remuneration is non-periodical and relates to past employment in the other state, it may be taxed there. Pensions from a social security system of one state to a resident of the other state can be taxed by the first state. An annuity is defined as a periodic payment made in exchange for adequate consideration.
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