Pensions and annuities taxable only in the recipient's state; definitions limit coverage to employment, injury, and social security payments. Pensions and annuities paid to a resident of a Contracting State are taxable only in that State. Pension means periodic payments for past employment, compensation for employment-related injuries, or social security payments. Annuity means a stated sum payable periodically during life or a specified period under an obligation to make payments in return for adequate and full consideration in money or money's worth.
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 and annuities taxable only in the recipient's state; definitions limit coverage to employment, injury, and social security payments.
Pensions and annuities paid to a resident of a Contracting State are taxable only in that State. Pension means periodic payments for past employment, compensation for employment-related injuries, or social security payments. Annuity means a stated sum payable periodically during life or a specified period under an obligation to make payments in return for adequate and full consideration in money or money's worth.
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