Non-government pensions taxable only in recipient's state of residence under the treaty; definitions govern qualifying periodic payments. Non-government pensions and annuities under Article 19 are taxable only in the recipient's state of residence when derived from sources in the other Contracting State. Pension means periodic payments for past services or compensation for service-related injuries; annuity means a stated periodic sum payable during life or a specified period in return for adequate and full consideration.
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.
Non-government pensions taxable only in recipient's state of residence under the treaty; definitions govern qualifying periodic payments.
Non-government pensions and annuities under Article 19 are taxable only in the recipient's state of residence when derived from sources in the other Contracting State. Pension means periodic payments for past services or compensation for service-related injuries; annuity means a stated periodic sum payable during life or a specified period in return for adequate and full consideration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
