Non-government pensions and annuities: taxable only in recipient's state of residence, with defined pension and annuity meanings. Non-government pensions and annuities derived by a resident of one Contracting State from sources in the other may be taxed only in the resident State; ... Summary
Non-government pensions and annuities: taxable only in recipient's state of residence, with defined pension and annuity meanings.
Non-government pensions and annuities derived by a resident of one Contracting State from sources in the other may be taxed only in the resident State; the source State may not tax them. "Pension" means periodic payments for past services or compensation for service-related injuries. "Annuity" means a stated sum payable periodically for life or a specified period, payable in return for adequate and full consideration in money or money's worth.
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