Pension taxation limited to the resident state under DTAA, subject to a specified treaty exception for prior-employment payments. Pensions and other similar remuneration paid to a resident in consideration of past employment are taxable only in that resident State under the Double ... Summary
Pension taxation limited to the resident state under DTAA, subject to a specified treaty exception for prior-employment payments.
Pensions and other similar remuneration paid to a resident in consideration of past employment are taxable only in that resident State under the Double Taxation Avoidance Agreement, subject to a specified treaty exception contained in the treaty's later provision.
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